# Corporation Tax Act 2010, Paragraph 330 In section 70H(1) (lessee: requirement for tax return treating lease as long funding lease)β€” (a) omit paragraph (a), and (b) at the end of paragraph (b) insert β€œor (c) Chapter 2 of Part 9 of CTA 2010 (long funding leases of plant or machinery)”. --- Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/330 (the official version) Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-330 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.