Part 2 Plant and machinery allowances
Chapter 17Other anti-avoidance
Sale and finance leasebacks
F1224 Restriction on B’s qualifying expenditure
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .