Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2010

Chapter 3 Other finance leases

Find in this level

Crossheading Introduction
Crossheading Current lessor taxed by reference to accountancy rental earnings
Crossheading Application of provisions of Chapter 2 for purposes of this Chapter

Corporation Tax Act 2010
Part 21 Leasing arrangements: finance leases and loans

Chapter 3 Other finance leases

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Current lessor taxed by reference to accountancy rental earnings
Crossheading Application of provisions of Chapter 2 for purposes of this Chapter

Privacy Cookies Terms