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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 10A Leases of plant or machinery: special rules for long funding leases

  • Crossheading Application of Chapter
  • Crossheading Lessors under long funding finance leases
  • Crossheading Lessors under long funding operating leases
  • Crossheading Lessors under long funding finance or operating leases: avoidance etc
  • Crossheading Lessees under long funding finance leases
  • Crossheading Lessees under long funding operating leases
  • Crossheading Interpretation of this Chapter
  1. Part 2 Trading income
  2. Chapter 10A Leases of plant or machinery: special rules for long funding leases

Chapter 10A Leases of plant or machinery: special rules for long funding leases

From legislation.gov.uk

Contents

  1. Crossheading Application of Chapter
  2. Crossheading Lessors under long funding finance leases
  3. Crossheading Lessors under long funding operating leases
  4. Crossheading Lessors under long funding finance or operating leases: avoidance etc
  5. Crossheading Lessees under long funding finance leases
  6. Crossheading Lessees under long funding operating leases
  7. Crossheading Interpretation of this Chapter
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