Capital Allowances Act 2001 Sch 3 para 21

Sch 3 para 21 Meaning of “overseas leasing”

Section 105(2) applies with the substitution for paragraph (b) of— (b) does not use the plant or machinery for the purposes of a qualifying activity carried on there or for earning profits chargeable to tax by virtue of section 830(4) of ICTA, in relation to the use of plant or machinery for leasing under a lease entered into before 16th March 1993.

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