Chapter 3 Sales of lessors: leasing business carried on by a company alone
From legislation.gov.uk
Contents
- 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”