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Legislation
Corporation Tax Act 2010

Crossheading Lessors under long funding finance leases

  • Section 360 Lessor under long funding finance lease: rental earnings
  • Section 361 Lessor under long funding finance lease: exceptional items
  • Section 362 Lessor under long funding finance lease making termination payment
  1. Chapter 2 Long funding leases of plant or machinery
  2. Crossheading Lessors under long funding finance leases

Crossheading Lessors under long funding finance leases

From legislation.gov.uk

Contents

  1. Section 360 Lessor under long funding finance lease: rental earnings
  2. Section 361 Lessor under long funding finance lease: exceptional items
  3. Section 362 Lessor under long funding finance lease making termination payment
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