{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-854",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-854.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/854",
  "kind": "section",
  "number": "854",
  "heading": "Finance leasing etc",
  "text": "(1) The Treasury may make provision by regulations as to the application of this Part in relation to a company that is the finance lessor of an intangible asset that is the subject of a finance lease.\n(2) Section 855 is about the provision that the regulations may make.\n(3) References in this section and that section to a finance lease—\n(a) have the meaning they have for accounting purposes, and\n(b) include hire-purchase, conditional sale or other arrangements if they are of a similar character to a finance lease.\n(4) References to the finance lessor or finance lessee have a corresponding meaning.\n(5) Regulations under this section may be made so as to have effect from 1 April 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/854",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}