# Corporation Tax Act 2010, Paragraph 581


(1) Amend Schedule 20 (leases of plant or machinery) as follows.
(2) In paragraph 2(3)—
(a) for “to 809ZD” substitute “ to 809ZF ”, and
(b) in paragraph (a)—
(i) for “section 809ZB(4)” substitute “ section 809ZF(3) to (5) ”, and
(ii) the substituted subsection (which as a result of paragraph (i) is substituted for section 809ZF(3) to (5)) is renumbered “(3)”.
(3) In paragraph 11—
(a) in sub-paragraph (2) omit “Section 502B of ICTA or”,
(b) in sub-paragraph (5) omit “section 502B of ICTA or”,
(c) in sub-paragraph (7) omit “section 502B(2) of ICTA or”,
(d) in sub-paragraph (8) omit “Section 502C of ICTA or”, and
(e) in sub-paragraph (9) omit “section 502D of ICTA or”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/581 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-581
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

