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Legislation
Corporation Tax Act 2010

Chapter 3 Sales of lessors: leasing business carried on by a company alone

  • Crossheading Introduction
  • Crossheading Income and matching expense in different accounting periods
  • Crossheading “Business of leasing plant or machinery”
  • Crossheading “Relevant change in relationship”
  • Crossheading “Qualifying change of ownership”
  • Crossheading Election out of qualifying change of ownership
  • Crossheading The amount of the income
  • Crossheading “Associated company”
  1. Part 9 Leasing plant or machinery
  2. Chapter 3 Sales of lessors: leasing business carried on by a company alone

Chapter 3 Sales of lessors: leasing business carried on by a company alone

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Income and matching expense in different accounting periods
  3. Crossheading “Business of leasing plant or machinery”
  4. Crossheading “Relevant change in relationship”
  5. Crossheading “Qualifying change of ownership”
  6. Crossheading Election out of qualifying change of ownership
  7. Crossheading The amount of the income
  8. Crossheading “Associated company”
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