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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Lessees under long funding finance leases

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Section 148G Lessee under long funding finance lease: limit on deductions
Section 148GA Lessee under long funding finance leases: right-of-use leases
Section 148H Lessee under long funding finance lease: termination

Chapter 10A Leases of plant or machinery: special rules for long funding leases
Crossheading Lessees under long funding finance leases

Crossheading Lessees under long funding finance leases

From legislation.gov.uk

Contents

Section 148G Lessee under long funding finance lease: limit on deductions
Section 148GA Lessee under long funding finance leases: right-of-use leases
Section 148H Lessee under long funding finance lease: termination