OpenLegislation

Chapter 11 SUPPLEMENTARY PROVISIONSF1

  1. 360ZGiving effect to allowances and charges: trades
  2. 360Z1Giving effect to allowances and charges: lessors and licensees
  3. 360Z2Apportionment of sums partly referable to non-qualifying assets
  4. 360Z3Provisions applying on termination of lease
  5. 360Z4Meaning of “lease” etc.

Annotations

Textual amendments

F1

Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2