Long-funding leasing
Amount of capital expenditure
Additional expenditure incurred by lessor
Additional expenditure where lease rentals paid
Commencement PVMLP
Exclusion of relievable amount
Finance leases
Operating leases
Overview
Restriction
Anti-avoidance provisions, international leasing
Change in accounting treatment
Commencement and transitional provisions
Commencement date of lease
Commencement of term
Derived leases
Disposal events and values
Overview
Qualifying amount, long funding finance lease
Qualifying amount, long funding operating lease
Relevant lease-related payment
Relevant rebate
Relievable payment
Election to join scheme
Effect of election
Eligible leases
Generally
Qualifying incidental leases
Timing and method of making
Entitlement to allowances
Exclusions
Background plant or machinery
Disqualifications
Generally
Hire purchase contracts
Right of lessor to claim capital allowances
Statutory examples of background plant or machinery
Extension of term of lease
Finance lease test
Funding lease, meaning
Generally
Guaranteed residual amount, increase in
High value leases with a term of 5 years or less
Inception of a lease
International leasing, anti-avoidance
Land, plant and machinery leased with
Lease and finance leaseback
Lease payments test
Lease term, meaning
Lessees entitlement to allowances
Long funding finance lease, meaning
Long funding lease, meaning
Long funding operating lease, meaning
Market value, meaning
Minimum lease payments, meaning
Mixed leases
Plant and machinery lease, meaning
Remaining useful economic life, meaning
Returns
Sale and finance leaseback
Sale and leaseback transactions
Short lease, meaning
Termination amount, meaning
Termination of lease
Termination value, meaning
Transfer and assignments by lessor or lessee
Transfer and long funding leaseback
Restriction on allowances
Restrictions on revenue deduction
Transfer, meaning
Use of plant or machinery previously under
