Chapter BLM41050
| Published date | 10 April 2016 |
| Record Number | BLM41050 |
The termination amount (CAA01/S70YG) depends on the situation.
The lessor has not been entitled to plant or machinery allowances on the asset because the lease is a long funding lease. However
- the lease may terminate as a result of an event that would have been a disposal event (see CA23240) if the lessor had been entitled to such allowances, or
- an event that would have been a disposal event had the lessor been entitled to capital allowances may occur as a result of or in connection with the termination of the lease.
In that case the termination amount is the disposal value (see...
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