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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Lessors under long funding finance leases

  • 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
  1. Chapter 10A Leases of plant or machinery: special rules for long funding leases
  2. Crossheading Lessors under long funding finance leases

Crossheading Lessors under long funding finance leases

From legislation.gov.uk

Contents

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