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Legislation
Corporation Tax Act 2010

Part 19 Sale and lease-back etc

  • Chapter 1 Payments connected with transferred land
  • Chapter 2 New lease of land after assignment or surrender
  • Chapter 3 Leased trading assets
  • Chapter 4 Leased assets: capital sums
  1. Corporation Tax Act 2010
  2. Part 19 Sale and lease-back etc

Part 19 Sale and lease-back etc

From legislation.gov.uk

Contents

  1. Chapter 1 Payments connected with transferred land
  2. Chapter 2 New lease of land after assignment or surrender
  3. Chapter 3 Leased trading assets
  4. Chapter 4 Leased assets: capital sums
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