# Finance Act 2012, Paragraph 9


In section 15 of CAA 2001 (plant and machinery allowances: qualifying activities) after subsection (2A) insert—
“(2B) Subsection (2A) does not apply to the business so far as it consists of a plant or machinery lease under which the company is a lessor if any profits or losses arising from the lease are to be left out of account as mentioned in section 18C(3) of CTA 2009.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.