Schedule 20 Leases of plant or machinery

1. Capital received in respect of lease to be treated as income
2. Disposal events: grant of long funding lease
3. Deemed disposals: plant or machinery used under long funding lease
4. Plant or machinery subject to a sale and finance leaseback or lease and finance leaseback
5. Restriction on lessee's right to elect that rules for non-long funding leases apply
6. Lessors under long funding leases of plant or machinery
7. Plant and machinery allowances: anti-avoidance