Skip to content

Contents

Legislation

Finance Act 2011

Crossheading Miscellaneous

Find in this level

Section 51 Taxable benefits: calculating the appropriate percentage for cars
Section 52 Furnished holiday lettings
Section 53 Leases and changes to accounting standards
Section 54 Leasing companies: withdrawal of election
Section 55 Companies with small profits: associated companies
Section 56 Insurance companies: apportionment of amounts brought into account
Section 57 Tonnage tax: capital allowances in respect of ship leasing
Section 58 Transfer pricing: application of OECD principles
Section 59 Offshore funds
Section 60 Index-linked gilt-edged securities

Miscellaneous
Leases and changes to accounting standards

Section 53 | Leases and changes to accounting standards

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 53 omitted (with effect in accordance with Sch. 14 para. 11(2)(3) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 14 para. 11(1) (with Sch. 14 paras. 12-17)