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Legislation

Corporation Tax Act 2010

Crossheading Lessees under long funding operating leases

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

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

Crossheading Lessees under long funding operating leases

From legislation.gov.uk

Contents

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