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