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Legislation
Finance Act 1997

Crossheading Leasing and loan arrangements

  • Section 82 Finance leases and loans.
  • Section 83 Loan relationships: transitions.
  1. Leasing and loan arrangements
  2. Finance leases and loans.

Section 82 | Finance leases and loans.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 82 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 232(2), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22)

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