| CA28100 | Introduction |
| CA28200 | Relevant transactions |
| CA28300 | Restriction on allowances |
| CA28400 | Outline of legislation and meaning of finance lease |
| CA28450 | Restriction on qualifying expenditure |
| CA28500 | Meaning of sale and finance leaseback |
| CA28550 | Seller's disposal value and buyer's qualifying expenditure restricted |
| CA28600 | Lessor not bearing non-compliance risk |
| CA28650 | Election for revised qualifying expenditure in sale and leaseback cases |
| CA28700 | Assets being acquired by the seller on hire purchase |
| CA28800 | Extended meaning of connected person |
