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Legislation

Corporation Tax Act 2010

Crossheading Lessees under long funding finance leases

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Section 377 Lessee under long funding finance lease: limit on deductions
Section 377A Lessee under long funding finance leases: right-of-use leases
Section 378 Lessee under long funding finance lease: termination

Chapter 2 Long funding leases of plant or machinery
Crossheading Lessees under long funding finance leases

Crossheading Lessees under long funding finance leases

From legislation.gov.uk

Contents

Section 377 Lessee under long funding finance lease: limit on deductions
Section 377A Lessee under long funding finance leases: right-of-use leases
Section 378 Lessee under long funding finance lease: termination