# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006, Regulation 14: Meaning of “plant or machinery lease”

Extent: E+W+S+N.I.
Status: repealed

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Source: https://www.legislation.gov.uk/uksi/2006/1543/regulation/14 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2006/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.