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Corporation Tax Act 2010

Crossheading Effect of disposals

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

Chapter 2 Finance leases with return in capital form
Crossheading Effect of disposals

Crossheading Effect of disposals

From legislation.gov.uk

Contents

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