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Legislation

Income Tax Act 2007

Chapter 6 Avoidance involving leases of plant and machinery

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Section 809ZA Plant and machinery leases: capital receipts to be treated as income
Section 809ZB Section 809ZA: interpretation
Section 809ZC Section 809ZA: lease of plant and machinery and other property
Section 809ZD Section 809ZA: expectation that relevant capital payment will not be paid
Section 809ZE Capital payment”, “relevant capital payment” etc
Section 809ZF Further interpretation of section 809ZA etc
Section 809ZFA Consideration for taking over payment obligations as lessee treated as income

Chapter 6 · Avoidance involving leases of plant and machinery
Section 809ZA: interpretation

Section 809ZB | Section 809ZA: interpretation

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed