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HMRC internal manual

Capital Allowances Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 9 April 2024 - See all updates

Search this manual

Contents
CA20000
CA24000

CA24005 - PMA: Overseas leasing: Phasing out

CAA01/S105 (2A)

The overseas leasing legislation does not apply to leases finalised CA23855 on or after 1 April 2006.

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