Capital sums

Adjustments where sum obtained before payment made

Apportionment

Associates, meaning

Charge to tax

Conditions to be met

Hire-purchase agreement

Interpretation

Lease, meaning

Meaning

Obtaining

Overview

Payment under lease

Relevant asset, meaning

Relevant tax relief, meaning

Sum obtained

Finance leases and loans

Generally

Plant and machinery

Raising loan finance (securitisation)

Trading assets

Carry forward of relief

Commercial rent

Conditions to be met

Deduction not to exceed commercial rent

Lease

Long funding finance leases

Overview

Professions and vocations

Relevant asset

Relevant corporation tax relief

Relevant income tax relief

Restriction of relief

Transport transfer schemes