Anti-avoidance provisions

Capital payments in respect of

Generally

Reconstructions

Taking over leasee payment obligation

Capital allowances

Corporation tax

Income tax

Qualifying activities

Corporation tax

Capital allowances

Change of ownership

Change of trader without change of ownership

Generally

Leasing partnership, profit sharing on allowable basis

Reconstructions

Exclusions

First-year allowances

Finance leases

Long funding leasing

Loss relief

Rent factoring

Short-term leasing

Sideways relief, restriction