[70YH “Termination value”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[70YH  “Termination value”]

[(1)     This section applies where plant or machinery is or has been, or is to be, leased under a long funding lease.

(2)     Construe “termination value” in accordance with the following provisions of this section.

(3)     The general rule is that the termination value of

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