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Legislation
Corporation Tax Act 2010

CHAPTER 2 Basic definitions

  • Section 356L “Oil contractor activities” etc
  • Section 356LA “Relevant asset”
  • Section 356LB “Associated person”
  • Section 356LC “Lease”
  • Section 356LD “Contractor's ring fence profits”
  1. Chapter 2 · Basic definitions
  2. “Lease”

Section 356LC | “Lease”

From legislation.gov.uk

In this Part “lease” has the meaning given by section 868 and “leased” and “leasing” are to be construed accordingly.

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