# The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008, Article 22: Leasing arrangements: accounting purposes and normal accountancy practice


In paragraph 28(6) of Schedule 12 to the Finance Act 1997 for the words following “shall be construed” substitute “in accordance with section 1162 of the Companies Act 2006”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110810126/article/22 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.