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Contents

Legislation
Corporation Tax Act 2010

Part 9 Leasing plant or machinery

  • Chapter 1 Introduction
  • Chapter 2 Long funding leases of plant or machinery
  • Chapter 3 Sales of lessors: leasing business carried on by a company alone
  • Chapter 4 Sales of lessors: leasing business carried on by a company in partnership
  • Chapter 5 Sales of lessors: anti-avoidance provisions
  • Chapter 6 Sales of lessors: general interpretation
  1. Corporation Tax Act 2010
  2. Part 9 Leasing plant or machinery

Part 9 Leasing plant or machinery

From legislation.gov.uk

Contents

  1. Chapter 1 Introduction
  2. Chapter 2 Long funding leases of plant or machinery
  3. Chapter 3 Sales of lessors: leasing business carried on by a company alone
  4. Chapter 4 Sales of lessors: leasing business carried on by a company in partnership
  5. Chapter 5 Sales of lessors: anti-avoidance provisions
  6. Chapter 6 Sales of lessors: general interpretation
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