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| A capital lease usually involves the lessee paying - over the life of the lease - the full cost of the asset plus a return on the finance effectively provided by the lessor.
| | ''UK Tax.'' |
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| The lessee effectively retains substantially all the risks and rewards of ownership. | | The companies which own a consortium company. |
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| But the lessee does not obtain legal title to the leased asset.
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| Also known as a ''finance lease''.
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| | == See also == |
| | * [[Consortium company]] |
| | * [[Consortium relief]] |
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| == See also ==
| | [[Category:Accounting,_tax_and_regulation]] |
| * [[Finance lease]]
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| * [[Operating lease]]
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Revision as of 15:33, 6 May 2016
UK Tax.
The companies which own a consortium company.
See also
