# Corporation Tax Act 2009, Section 854: Finance leasing etc


(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.
(2) Section 855 is about the provision that the regulations may make.
(3) References in this section and that section to a finance lease—
(a) have the meaning they have for accounting purposes, and
(b) include hire-purchase, conditional sale or other arrangements if they are of a similar character to a finance lease.
(4) References to the finance lessor or finance lessee have a corresponding meaning.
(5) Regulations under this section may be made so as to have effect from 1 April 2002.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/854 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-854
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.