[41A Restriction of losses: long funding leases of plant or machinery]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[41A  Restriction of losses: long funding leases of plant or machinery]

[(1)     This section applies where a person disposes of an asset—

(a)     which includes plant or machinery which is a fixture for the purposes of Chapter 6A of Part 2 of the Capital Allowances Act, and

(b)     which he has used for the purpose of leasing under one or more long funding leases.

(2)     In the computation of the amount

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