Part 10 Leasing plant or machinery
- Disapplication of Chapter 2 of Part 9
- Disapplication of sections 360 and 361 and modification of section 360 in some cases
- Disapplication of provisions about cases where sections 360 to 369 do not apply
- Relief for expenses otherwise carried forward: losses incurred in accounting periods ending before 22 April 2009
- Modifications of sales of lessors Chapters in Part 9 where the relevant date is before 22 April 2009