# Income Tax Act 2007, Section 681CD: Long funding finance leases


(1) This section applies for the purposes of section 681CC.
(2) A payment must be excluded so far as, in the case of the lessee, it is to be regarded in accordance with Chapter 6A of Part 2 of CAA 2001 as a payment under a lease which is a long funding finance lease for the purposes of that Part.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/681CD (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-681CD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.