216 Sale and leaseback, etc
Capital Allowances Act 2001 (2001 c 2) | Legislation

216  Sale and leaseback, etc

(1)     Allowances under this Part are restricted under sections 217 and 218 [(or, as the case may be, 218ZA(3))] if—

(a)     B enters into a relevant transaction with S, and

(b)     the plant or machinery—

(i)     continues to be

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