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Legislation
Corporation Tax Act 2010

Chapter 2 Capital payments in respect of leases treated as income

  • Section 890 Capital payments in respect of leases treated as income
  • Section 891 Apportionments for leases of plant or machinery and other property
  • Section 892 Deduction where failure to make relevant capital payment expected
  • Section 893 Meaning of “capital payment”, “relevant capital payment” etc
  • Section 894 Other interpretation of Chapter
  1. Part 20 Tax avoidance involving leasing plant or machinery
  2. Chapter 2 Capital payments in respect of leases treated as income

Chapter 2 Capital payments in respect of leases treated as income

From legislation.gov.uk

Contents

  1. Section 890 Capital payments in respect of leases treated as income
  2. Section 891 Apportionments for leases of plant or machinery and other property
  3. Section 892 Deduction where failure to make relevant capital payment expected
  4. Section 893 Meaning of “capital payment”, “relevant capital payment” etc
  5. Section 894 Other interpretation of Chapter
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