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Contents

Legislation

Finance Act 2011

Crossheading Anti-avoidance provisions

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Section 26 Employment income provided through third parties
Section 27 Tainted charity donations
Section 28 Amounts not fully recognised for accounting purposes
Section 29 Loan relationships involving connected debtor and creditor
Section 30 Group mismatch schemes
Section 31 Company ceasing to be member of group: availability of relief
Section 32 Leasing businesses
Section 33 Long funding finance leases
Section 34 Investment companies

Anti-avoidance provisions
Leasing businesses

Section 32 | Leasing businesses

From legislation.gov.uk

Schedule 6 contains provision about leasing businesses carried on by companies alone or in partnership.