[13A Use for other purposes of plant or machinery previously used for long funding leasing]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[13A  Use for other purposes of plant or machinery previously used for long funding leasing]

[(1)     This section applies if a person who has been using plant or machinery for the purpose of leasing it under a long funding lease (see Chapter 6A)—

(a)     ceases to use the plant or machinery for that purpose

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