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Legislation
Corporation Tax Act 2010

Crossheading Lessors under long funding operating leases

  • Section 363 Lessor under long funding operating lease: periodic deduction
  • Section 364 “Starting value”: general
  • Section 365 “Starting value” where plant or machinery originally unqualifying
  • Section 366 Long funding operating lease: lessor's additional expenditure
  • Section 367 Determination of remaining residual value resulting from lessor's first additional expenditure
  • Section 368 Determination of remaining residual value resulting from lessor's further additional expenditure
  • Section 369 Lessor under long funding operating lease: termination of lease
  1. Corporation Tax Act 2010
  2. /
  3. /Chapter 2 Long funding leases of plant or machinery

Crossheading Lessors under long funding operating leases

From legislation.gov.uk

Contents

  1. Section 363 Lessor under long funding operating lease: periodic deduction
  2. Section 364 “Starting value”: general
  3. Section 365 “Starting value” where plant or machinery originally unqualifying
  4. Section 366 Long funding operating lease: lessor's additional expenditure
  5. Section 367 Determination of remaining residual value resulting from lessor's first additional expenditure
  6. Section 368 Determination of remaining residual value resulting from lessor's further additional expenditure
  7. Section 369 Lessor under long funding operating lease: termination of lease
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