Leased plant and machinery
Alternative finance arrangements
Alternative finance investment bonds
Anti-avoidance provisions
Capital payments in respect of
Generally
Taking over leasee payment obligation
Capital allowances
Corporation tax
Income tax
Qualifying activities
Corporation tax
Capital allowances
Change of ownership
Generally
Leasing partnership, profit sharing on allowable basis
Reconstructions
Diminishing shared ownership
Exclusion from first-year allowances
Exclusions
First-year allowances
Finance leases
Generally
Giving effect to allowances and charges
Corporation tax
Income tax
Hire purchase
Historical development of tax rules
IFRS 16
Lessees, plant and machinery provided by
Long funding leasing
Loss relief
Multiple leases
Operating leases
Qualifying activity
Qualifying expenditure
Rent factoring
Ships
Short-life assets
Short-term leasing
Sideways relief, restriction
Special leasing
Timing of expenditure
Trade or special leasing