It can also be more tax efficient than the standard credit, as payments are accounted for as expenses – although any savings are offset by tax benefits resulting from depreciation. 3. If any of the conditions referred to in paragraph 1 or paragraph 92 are not fulfilled, the lessee may bring an action for annulment of the rental agreement and, if he is satisfied that failure to comply with such a requirement has harmed the lessee, may terminate the contract for the deposit of such a provision, which he considers fair, or any other order it deems appropriate in the circumstances of the case. A lease purchase agreement can flatter a company`s return on investment (ROCE) and return on investment (ROA). This is due to the fact that the company does not need to use as much debt to pay off assets. (d) the number of instalments by which the rental price is to be paid, the amount of each of those instalments and the date or nature and form of the date on which it is to be paid, as well as the person to whom it is to be paid and the place where it is to be paid and the purchase of the lease is an agreement to purchase expensive consumer goods; when the buyer pays a first acomptery and pays the balance, plus interest, in instalments. The notion of rental purchase is often used in the UK and is more often known in the US as a instalment payment plan. However, there may be a difference between the two: for some payment plans, the buyer obtains the ownership rights as soon as the contract with the seller is signed.. . .