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HMRC internal manual

Capital Allowances Manual

Overseas leasing: Qualifying purpose: transport containers


A transport container is used for a qualifying purpose if it is used in such a way that the basic rule CA24110 is satisfied. A transport container is also used for a qualifying purpose if it is leased by a UK resident who trades in the UK, and:

  • the container is leased by an operator of ships or aircraft who uses the container in the course of his ship or aircraft operations at other times, or
  • the container is leased under a succession of leases to different persons and, in general, those persons are not connected with each other.