Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Allowances Act 2001 section 45
Sale and finance leasebacks
Section 45 of Schedule 3 provides a transitional exemption from the sale and finance leaseback anti-avoidance rules for certain older transactions and expenditure predating specific cut-off dates.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.