[70Y Sale and leaseback, lease and leaseback etc: lessors]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[70Y  Sale and leaseback, lease and leaseback etc: lessors]

[(1)     Where—

(a)     a person (B) transfers plant or machinery to another person (A),

(b)     the plant or machinery is directly or indirectly leased back to B, and

(c)     immediately before the commencement of the term of the lease back to B, B is the lessor of the plant or machinery

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