19 Special leasing of plant or machinery
Capital Allowances Act 2001 (2001 c 2) | Legislation

19  Special leasing of plant or machinery

(1)     In this Part “special leasing”, in relation to plant or machinery, means hiring out the plant or machinery otherwise than in the course of any other qualifying activity (and references to a lessor or lessee in the context of special leasing are to be read

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