Chains of leases

Change of use, notice of

Common control

Connected person

Designated period

Excess allowances, recovery

Connected persons

Ships

Standard mechanism

Excess relief, recovery of

Generally

Information, duty to supply

Certificate relating to protected leasing

Joint lessees

Notice of change of use of plant and machinery

Joint leases

Joint lessees

Information, duty to supply

Mitigation of regime

Recovery of allowances

Leasing, meaning

Meaning

Normal writing-down allowance

Plant and machinery

Pool

Effect of disposal to connected person

Generally

Prohibited allowances

Connected persons

Generally

Standard recovery mechanism

Prohibited allowances (expenditure)

Protected leasing

Qualifying purpose

Qualifying purposes

Aircraft

Meaning of short-term leasing

Other qualifying purposes

Ships

Short-term leasing by buyer, lessee etc.

Transport containers

Short-term leasing

Writing-down allowances at 10 per cent