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Contents

Legislation

Finance Act 2010

Crossheading Losses, capital allowances etc

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Section 24 Sideways relief etc
Section 25 Property loss relief
Section 26 Capital allowance buying
Section 27 Leased assets
Section 28 Cushion gas
Section 29 Sale of lessors: consortium relationships

Losses, capital allowances etc
Leased assets

Section 27 | Leased assets

From legislation.gov.uk

Schedule 5 contains provisions about leased assets.