225 B's qualifying expenditure if lessor not bearing non-compliance risk
Capital Allowances Act 2001 (2001 c 2) | Legislation

225  B's qualifying expenditure if lessor not bearing non-compliance risk

(1)     This section applies if plant or machinery is the subject of a sale and finance leaseback, and the finance lease, or any transaction or series of transactions of which it forms a part,

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