Crossheading Finance leaseback: parties' income and profits
From legislation.gov.uk
Contents
- Section 228A Application of sections 228B and 228C
- Section 228B S's income or profits etc: deductions
- Section 228C S's income or profits: termination of leaseback
- Section 228D Lessor’s income or profits
- Section 228E Lessor’s income or profits: termination of leaseback
- Section 228F Lease and finance leaseback
- Section 228G Leaseback not accounted for as finance lease in S's accounts
- Section 228H Sections 228A to 228G: supplementary
- Section 228J Plant or machinery subject to further operating lease