Source: http://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/16
Timestamp: 2013-05-18 12:04:43
Document Index: 40263965

Matched Legal Cases: ['art. 2', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 2009You are here:2009 c. 10SCHEDULE 32Transfer and long funding leaseback: restrictions on lessee's allowancesSection 16Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ParagraphNext: ParagraphPlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2009. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.specified provision(s) Appointed Day(s) by S.I. 2010/574 art. 2 (Day appointed for purposes of s. 94)Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 103A inserted by 2010 c. 33 Sch. 9 para. 4Sch. 54A inserted by 2010 c. 33 Sch. 9 para. 12Commencement Orders yet to be applied to the Finance Act 2009:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2010/466 art. 3 commences (2009 c. 10)S.I. 2010/670 art. 2 commences (2009 c. 10)S.I. 2010/815 art. 2 commences (2009 c. 10)S.I. 2010/867 art. 2 commences (2009 c. 10)S.I. 2010/1878 art. 2 commences (2009 c. 10)S.I. 2011/701 art. 3 commences (2009 c. 10)S.I. 2011/702 art. 2 3 commences (2009 c. 10)S.I. 2011/2391 art. 2(b)(c) commences (2009 c. 10)S.I. 2011/2401 art. 2(1) commences (2009 c. 10)Commencement Orders bringing legislation that affects this Act into force:S.I. 2011/132 art. 2 3 commences (2010 c. 33)S.I. 2011/703 art. 2 3 commences (2010 c. 33)S.I. 2011/975 art. 2 commences (2010 c. 13)S.I. 2011/2391 art. 2(a) commences (2010 c. 33)S.I. 2011/2401 art. 2(2) amendment to earlier commencing SI 2011/701This section has no associated Explanatory Notes16In section 70H of CAA 2001 (lessee: requirement for tax return treating lease as long funding lease), after subsection (1B) insert—E+W+S+N.I.“(1C)In a case in which paragraphs (a) and (b) of subsection (1) of section 70DA (leaseback of plant or machinery) are satisfied, subsection (1) of this section does not apply to the lease referred to in section 70DA(1)(b).”