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Income Tax (Trading and Other Income) Act 2005

Crossheading Lessees under long funding operating leases

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Section 148I Lessee under long funding operating lease

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

Crossheading Lessees under long funding operating leases

From legislation.gov.uk

Contents

Section 148I Lessee under long funding operating lease