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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

Income Tax (Trading and Other Income) Act 2005
Chapter 10A Leases of plant or machinery: special rules for long funding 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

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