# Finance Act 2009, Paragraph 13


In section 52(5) of CAA 2001 (first-year allowances), insert at the appropriate place— “ section 70DA(2) (transfer and long funding leaseback: no first-year allowance for lessee), ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-32/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.