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Legislation

Finance Act 1997

Crossheading Leasing and loan arrangements

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Section 82 Finance leases and loans.
Section 83 Loan relationships: transitions.

Part V Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Leasing and loan arrangements

Crossheading Leasing and loan arrangements

From legislation.gov.uk

Contents

Section 82 Finance leases and loans.
Section 83 Loan relationships: transitions.