Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Lessors under long funding finance leases

Find in this level

Section 148A Lessor under long funding finance lease: rental earnings
Section 148B Lessor under long funding finance lease: exceptional items
Section 148C Lessor under long funding finance lease making termination payment

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

Crossheading Lessors under long funding finance leases

From legislation.gov.uk

Contents

Section 148A Lessor under long funding finance lease: rental earnings
Section 148B Lessor under long funding finance lease: exceptional items
Section 148C Lessor under long funding finance lease making termination payment

Privacy Cookies Terms