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 174
Meaning of "equipment lease" and "lease"
Section 174 defines the key terms "equipment lease", "equipment lessor", "equipment lessee" and "lease" as used throughout this Chapter on fixtures.
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.