188ÌåÓý

FA00/SCH22/PARA91E

Paragraph 91A(2) does not have effect in the case of the lease if the main purpose, or one of the main purposes�

(a) of the leasing of the ship,

(b) of a series of transactions of which the leasing of the ship is one, or

(c) of any of the transactions in such a series,

was to obtain a writing down allowance determined without regard to any of paragraphs 90, 92 and 94 to 102 in respect of expenditure incurred by any person on the provision of the ship.*1

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*1 Paras 91A-91F inserted byFA 2006 s 81, Sch 9 paras 8, 10 with effect in accordance with the commencement provisions in FA 2006 Sch 8 para 15.

References

Long funding leases	TTM10215
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