Part 3 Leasing business carried on by a company in partnershipF1

Repealed

1. Change in company's interest in business: income treated as received etc
2. Amount of income and expense
3. Meaning of “business of leasing plant or machinery”
4. Meaning of “associated company”
5. Meaning of “qualifying change” in company's interest in a business
6. Determining the percentage share in the profits or loss of business
7. The amount of the income: the basic amount
8. Amount to be nil if basic amount negative
9. Adjustment of basic amount
10. Amount of expense
11. Income and matching expense in different accounting periods
12. Amount of income and expense
13. No carry back of the expense
14. Amount of the income
15. Meaning of “profits” etc