Equipment lessor, expenditure incurred
Energy-saving equipment, allowances for
Commentary –
Tax Reporter ¶1153-500
Equipment lease
Commentary –
Tax Reporter ¶1152-000
Fixture-leasing as trade
Commentary –
Tax Reporter ¶1152-200
Generally
Commentary –
Tax Reporter ¶1151-800
Qualifying activity
Commentary –
Tax Reporter ¶1152-300
;
Tax Reporter ¶1156-100
Requirements under CAA 2001, s.177
Commentary –
Tax Reporter ¶1151-900
Sale and lease-back transactions
Commentary –
Tax Reporter ¶1152-100