Related Commentary  Related HMRC Manuals

222  [Omitted by FA 2008, s. 55 and Sch. 20, para. 6(12)(a).]


S. 222 omitted by FA 2008, s. 55 and Sch. 20, para. 6(12)(a), with effect in the case of plant or machinery which is the subject of a sale and finance leaseback (as defined in CAA 2001, s. 221) where the date of the transaction (within the meaning of that section) is on or after 9 October 2007.


S. 222(1), (2): CAA 1990, s. 76(2) (part), s. 76A(2) (part), (5) (part), (9)(a).

S. 222(3): CAA 1990, s. 76A(9) (part), (10), and see Rewrite note below.

S. 222(4): CAA 1990, s. 76A(6), (7)(b) (part).

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