Part 2 Long Funding Leases
Finance Act 2019 (2019 c 1) | Legislation

Part 2 Long Funding Leases

Amendments to Part 2 of CAA 2001

7

Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.

Meaning of “short leaseâ€

8

(1)     In section 70I (“short leaseâ€)—

(a)     in subsections (2) and (9)(d), for “5†substitute “7â€, and

(b)

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