Income Tax Act 2007 (c. 3)

[F1 Part 11A U.K. Leasing arrangements: finance leases and loans]

Textual Amendments

F1 Pt. 11A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 2 (with Sch. 9 paras. 1-9, 22)

[F2 Chapter 3 U.K. Other finance leases

Textual Amendments

F2 Pt. 11A Ch. 3 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 4 (with Sch. 9 paras. 1-9, 22)

Application of provisions of Chapter 2 for purposes of this Chapter U.K.

614CD Application of provisions of Chapter 2 for purposes of this Chapter U.K.

Sections 614BG to 614BQ apply for the purposes of this Chapter as they apply for the purposes of Chapter 2, but taking the references in sections 614BH(1) and 614BK(1)(a) to section 614BF as references to section 614CC.]