CA28000 - PMA: Anti-avoidance: Contents

  1. CA28100
    Introduction
  2. CA28200
    Relevant transactions
  3. CA28300
    Restriction on allowances
  4. CA28400
    Finance leases - outline and meaning of finance lease
  5. CA28450
    Finance leases - restriction on qualifying expenditure
  6. CA28500
    Finance leases - meaning of sale and finance leaseback
  7. CA28600
    Finance leases - lessor not bearing non-compliance risk
  8. CA28650
    Election for revised qualifying expenditure in sale and leaseback cases
  9. CA28700
    Assets being acquired by the seller on hire purchase
  10. CA28800
    Extended meaning of connected person