[70D Long funding finance lease: additional expenditure: allowances for lessee]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[70D  Long funding finance lease: additional expenditure: allowances for lessee]

[(1)     This section applies where the following conditions are met—

(a)     a person is the lessee of plant or machinery under a long funding finance lease,

(b)     as a result of section 70A, the person falls to be regarded as having incurred qualifying expenditure on the provision of the plant or machinery, and

(c)     the lessor incurs expenditure in relation to the plant or machinery,

(d)     as a result of the

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