Part 11A Leasing arrangements: finance leases and loansF1
United Kingdom
- 1Introduction
- 2Finance leases with return in capital form
- 3Other finance leases
- 4Supplementary provisions
Annotations
Textual amendments
- F1
Pt. 11A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 2 (with Sch. 9 paras. 1-9, 22)