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



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


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


Qualifying incidental leases

Timing and method of making

Entitlement to allowances


Background plant or machinery



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


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


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