Skip to content

Contents

Legislation

Corporation Tax Act 2010

Crossheading Lessors under long funding operating leases

Find in this level

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

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

Crossheading Lessors under long funding operating leases

From legislation.gov.uk

Contents

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