Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2008

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Plant or machinery subject to a sale and finance leaseback or lease and finance leaseback

7(1)In section 70I of CAA 2001 (meaning of “short lease”), after subsection (9) insert—

“(9A)Where plant or machinery is the subject of a lease and finance leaseback (as defined in section 228A)—

(a)the finance lease mentioned in section 228A(2)(c), and

(b)any other finance lease forming part of the arrangements for the lease and finance leaseback (except the lease referred to in section 228A(2)(a)),

is not a short lease (if it otherwise would be).”

(2)The amendment made by sub-paragraph (1) has effect in the case of plant or machinery which is the subject of a lease and finance leaseback (as defined in section 228A of CAA 2001) where the date of the transaction mentioned in subsection (2)(a) of that section is on or after 12 March 2008.

Yn ôl i’r brig

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