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Legislation
Corporation Tax Act 2010

Crossheading Effect of disposals

  • Section 915 Effect of disposals of leases: general
  • Section 916 Assignments on which neither a gain nor a loss accrues
  1. Corporation Tax Act 2010
  2. /
  3. /Chapter 2 Finance leases with return in capital form

Crossheading Effect of disposals

From legislation.gov.uk

Contents

  1. Section 915 Effect of disposals of leases: general
  2. Section 916 Assignments on which neither a gain nor a loss accrues
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