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Legislation
Corporation Tax Act 2010

Crossheading Lessees under long funding operating leases

  • Section 379 Lessee under long funding operating lease
  • Section 380 “Starting value” in section 379
  1. Corporation Tax Act 2010
  2. /
  3. /Chapter 2 Long funding leases of plant or machinery

Crossheading Lessees under long funding operating leases

From legislation.gov.uk

Contents

  1. Section 379 Lessee under long funding operating lease
  2. Section 380 “Starting value” in section 379
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