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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Lessors under long funding finance or operating leases: avoidance etc

  • Section 148FA Cases where ss. 148A to 148F do not apply: plant or machinery held as trading stock
  • Section 148FB Cases where ss. 148A to 148F do not apply: lessor also lessee under non-long funding lease
  • Section 148FC Cases where ss. 148A to 148F do not apply: other avoidance
  • Section 148FD Cases where ss 148A to 148F do not apply: films
  1. Chapter 10A Leases of plant or machinery: special rules for long funding leases
  2. Crossheading Lessors under long funding finance or operating leases: avoidance etc

Crossheading Lessors under long funding finance or operating leases: avoidance etc

From legislation.gov.uk

Contents

  1. Section 148FA Cases where ss. 148A to 148F do not apply: plant or machinery held as trading stock
  2. Section 148FB Cases where ss. 148A to 148F do not apply: lessor also lessee under non-long funding lease
  3. Section 148FC Cases where ss. 148A to 148F do not apply: other avoidance
  4. Section 148FD Cases where ss 148A to 148F do not apply: films
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