Background plant or machinery

Capital gains tax

Chargeable gains

Commencement and inception of a lease

Commencement and transitional provisions

Controlled foreign companies

Corporation tax

Definitions

Overview

Residual value

Writing off

Films (post 12 November 2008)

Finance-lease test

Generally

International leasing, anti-avoidance

Lease-payments test

Lessor's election

Linked person

Qualifying activity

Residual value

Restrictions on availability of a first-year allowance

Restrictions on lessee's writing-down allowances

Terms

Tonnage tax

Transitional provisions

Treatment of lessees

Generally

Rental payments, lessee's deduction

Useful-economic-life test

Writing off