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Legislation
Corporation Tax Act 2010

Crossheading “Business of leasing plant or machinery”

  • Section 387 “Business of leasing plant or machinery”
  • Section 388 “Relevant plant or machinery value” for condition A in section 387
  • Section 389 Provision supplementing section 388
  • Section 390 Relevant plant or machinery value where relevant company lessee under long funding lease etc
  • Section 391 Relevant company's income for condition B in section 387
  1. Chapter 3 Sales of lessors: leasing business carried on by a company alone
  2. Crossheading “Business of leasing plant or machinery”

Crossheading “Business of leasing plant or machinery”

From legislation.gov.uk

Contents

  1. Section 387 “Business of leasing plant or machinery”
  2. Section 388 “Relevant plant or machinery value” for condition A in section 387
  3. Section 389 Provision supplementing section 388
  4. Section 390 Relevant plant or machinery value where relevant company lessee under long funding lease etc
  5. Section 391 Relevant company's income for condition B in section 387
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