Accounting

Anti-avoidance

Generally

Sale and finance leaseback

Anti-avoidance rules

Definitions and explanation of terms

Generally

Purpose of

Capital allowances

Long funding leases

Patents

Capital-allowance entitlement

Deductions

Definition

Generally

Hire-purchase

Intangible fixed assets

Lease and finance leaseback

Transaction on or after 12 March 2008

Long funding leases

Meaning

Mineral extraction allowances

Operating lease

Meaning

Operating lease, distinction between

Statement of Standard Accounting Practice (SSAP 21)

Tonnage tax