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Legislation

Income Tax Act 2007

Crossheading Effect of disposals

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Section 614BP Effect of disposals of leases: general
Section 614BQ Assignments on which neither a gain nor a loss accrues

Chapter 2 Finance leases with return in capital form
Crossheading Effect of disposals

Crossheading Effect of disposals

From legislation.gov.uk

Contents

Section 614BP Effect of disposals of leases: general
Section 614BQ Assignments on which neither a gain nor a loss accrues