Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 22 U.K. Tonnage tax

Part X U.K. The ring fence: capital allowances: ship leasing

Exclusion of leases entered into on or before 23rd December 1999 U.K.

102 U.K. The provisions of this Part do not apply in relation to a finance lease entered into on or before 23rd December 1999.