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Legislation
Corporation Tax Act 2010

Crossheading “Business of leasing plant or machinery”

  • Section 410 “Business of leasing plant or machinery”
  • Section 411 “Relevant plant or machinery value” for condition A in section 410
  • Section 412 Provision supplementing section 411
  • Section 413 Relevant plant or machinery value where partnership lessee under long funding lease etc
  • Section 414 Partnership's income for condition B in section 410
  1. Chapter 4 Sales of lessors: leasing business carried on by a company in partnership
  2. Crossheading “Business of leasing plant or machinery”

Crossheading “Business of leasing plant or machinery”

From legislation.gov.uk

Contents

  1. Section 410 “Business of leasing plant or machinery”
  2. Section 411 “Relevant plant or machinery value” for condition A in section 410
  3. Section 412 Provision supplementing section 411
  4. Section 413 Relevant plant or machinery value where partnership lessee under long funding lease etc
  5. Section 414 Partnership's income for condition B in section 410
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