Chapter 2 Finance leases with return in capital form
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading Leases to which this Chapter applies
- Crossheading Current lessor taxed by reference to accountancy rental earnings
- Crossheading Reduction of taxable rent by cumulative rental excesses
- Crossheading Relief for bad debts by reduction of cumulative rental excesses
- Crossheading Effect of disposals
- Crossheading Capital allowances: claw-back of major lump sum
- Crossheading Schemes to which this Chapter does not at first apply