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Contents

Legislation

Income Tax Act 2007

Chapter 3 Other finance leases

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Crossheading Introduction
Crossheading Leases to which this Chapter applies
Crossheading Current lessor taxed by reference to accountancy rental earnings
Crossheading Application of provisions of Chapter 2 for purposes of this Chapter

Part 11A Leasing arrangements: finance leases and loans
Chapter 3 Other finance leases

Chapter 3 Other finance leases

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 Application of provisions of Chapter 2 for purposes of this Chapter