Chapter 3 Other finance leasesF1
- Introduction
- Leases to which this Chapter applies
- Current lessor taxed by reference to accountancy rental earnings
- Application of provisions of Chapter 2 for purposes of this Chapter
Annotations
Textual amendments
- F1
Pt. 11A Ch. 3 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. 4 (with Sch. 9 paras. 1-9, 22)
Notes on Part 11A
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)