Capital Allowances Act 2001
2001 CHAPTER 2
Commentary on Sections
Glossary
Part 2: Plant and machinery allowances
Chapter 11: Overseas leasing
Section 121: Meaning of “short-term leasing”
486.This section is based on section 40(1) to (3) of CAA 1990. It defines when plant or machinery is used for short-term leasing.
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