Part 2 Leasing business carried on by a company aloneF1

Repealed

1. Income and matching expense in different accounting periods
2. Amount of income and expense
3. No carry back of the expense
4. Meaning of “business of leasing plant or machinery”
5. Provision for the purposes of condition A in paragraph 6
6. Provision for the purposes of condition B in paragraph 6
7. Meaning of “associated company”
8. Meaning of “a qualifying change of ownership” in relation to a company
9. Qualifying 75% subsidiaries
10. Consortium relationships
11. No qualifying change of ownership in the case of certain intra-group reorganisations
12. No qualifying change of ownership where principal company's interest in consortium company unchanged
13. Meaning of “company owned by a consortium” etc
14. Meaning of qualifying 75% or 90% subsidiary etc
15. The amount of the income: the basic amount
16. Meaning of “PM” in paragraph 16
17. Meaning of “TWDV” in paragraph 16
18. Amount to be nil if basic amount negative
19. Adjustment to basic amount: qualifying 75% subsidiaries
20. Adjustment to the basic amount: consortium relationships
21. Migration