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Legislation

Taxation (International and Other Provisions) Act 2010

Part 9 Amendments to relocate provisions of tax legislation

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Section 364 Oil activities
Section 365 Alternative finance arrangements
Section 366 Power to amend the alternative finance provisions
Section 367 Leasing arrangements: finance leases and loans
Section 368 Sale and lease-back etc
Section 369 Factoring of income etc
Section 370 UK representatives of non-UK residents
Section 371 Miscellaneous relocations

Part 9 · Amendments to relocate provisions of tax legislation
Sale and lease-back etc

Section 368 | Sale and lease-back etc

From legislation.gov.uk

Schedule 4, which inserts a new Part 12A in ITA 2007 (sale and lease-back etc), has effect.