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Chapter 5A Special rules for long funding leases of plant or machinery: corporation taxF1

United Kingdom

  1. Introductory
  2. Lessors under long funding finance leases
  3. Lessors under long funding operating leases
  4. Lessors under long funding finance or operating leases: avoidance etc
  5. Insurance company as lessor
  6. Lessees under long funding finance leases
  7. Lessees under long funding operating leases
  8. Interpretation of Chapter

Annotations

Textual amendments

F1

Pt. 12 Ch. 5A (ss. 502A-502L) inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 11