Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

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. Corporation Tax Act 2010
  2. /
  3. /Chapter 3 Sales of lessors: leasing business carried on by a company alone

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
PrivacyCookiesTerms