[70L Plant or machinery leased with other assets: separate derived leases]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[70L  Plant or machinery leased with other assets: separate derived leases]

[(1)     This section applies in any case where an agreement or arrangement (the “mixed lease”) at any time relates, or is to relate, or has come to relate, to both—

(a)     plant or machinery of any particular description (the “relevant plant or machinery”), and

(b)     other assets (whether or not also plant or machinery).

(2)     A mixed lease

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