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5.305: Lessors’ capital allowances restricted

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 5: Capital Allowances 5.3: Leased Machinery or Plant 5.305.1: General 5.305.2: Trade of leasing 5.305.3: The specified capital allowances 5.305.4: The excepted capital allowances 5.305.5: The specified trades 5.305.6: Trading lessors 5.305.7: FA 2005 changes: summary 5.305.8: Non-trading lessors 5.305.9: Relaxation of ring fence for certain companies ...

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