# Taxation (International and Other Provisions) Act 2010, Section 367: Leasing arrangements: finance leases and loans


Schedule 3, which inserts—
(a) a new Part 11A in ITA 2007 (leasing arrangements: finance leases and loans), and
(b) a new section 37A in TCGA 1992 (consideration on disposal of certain leases),
has effect.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/367 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-367
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.