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Contents

Legislation

Corporation Tax Act 2010

Chapter 3 Other finance leases

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

Part 21 Leasing arrangements: finance leases and loans
Chapter 3 Other finance leases

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