Leased plant and machinery
Anti-avoidance provisions
Capital payments in respect of
Commentary –
Tax Reporter ¶228-550
Generally
Commentary –
Tax Reporter ¶269-500
Taking over leasee payment obligation
Commentary –
Tax Reporter ¶228-600
Corporation tax
Change of ownership
Commentary –
Tax Reporter ¶731-570
;
Tax Reporter ¶731-580
Generally
Commentary –
Tax Reporter ¶711-120
Leasing partnership, profit sharing on allowable basis
Commentary –
Tax Reporter ¶731-560
Reconstructions
Commentary –
Tax Reporter ¶710-010
;
Tax Reporter ¶731-550
Finance leases
– see Finance leases
Long funding leasing
– see Long funding leasing
Loss relief
Commentary –
Tax Reporter ¶261-050
Short-term leasing
Commentary –
Tax Reporter ¶240-700
Sideways relief, restriction
Commentary –
Tax Reporter ¶261-050
;
Tax Reporter ¶290-800