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Chapter 6 Avoidance involving leases of plant and machineryF1

United Kingdom

  1. 809ZAPlant and machinery leases: capital receipts to be treated as income
  2. 809ZBSection 809ZA: interpretation
  3. 809ZCSection 809ZA: lease of plant and machinery and other property
  4. 809ZDSection 809ZA: expectation that relevant capital payment will not be paid
  5. 809ZECapital payment”, “relevant capital payment” etc
  6. 809ZFFurther interpretation of section 809ZA etc
  7. 809ZFAConsideration for taking over payment obligations as lessee treated as income

Annotations

Textual amendments

F1

Pt. 13 Ch. 6 inserted (21.7.2008 with effect in accordance with Sch. 20 para. 2(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 2(1) (with Sch. 20 para. 2(3))