- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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Point in time view as at 10/07/2003.
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Finance Act 2003, Paragraph 2 is up to date with all changes known to be in force on or before 05 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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2(1)In paragraph 41(4) of that Schedule (the requirement not to enter into tax avoidance arrangements: exemption for finance leases)—U.K.
(a)in the first sentence omit “finance”;
(b)for the second sentence substitute— “ In this sub-paragraph “lease”, and “lessor” in relation to a lease, have the meaning given by paragraph 89(2). ”.
(2)In paragraph 147 (index of defined expressions)—
(a)omit the entry for “finance lease (and lessor and lessee) (in Part X)”;
(b)insert at the appropriate place—
| “lease (and lessor and lessee) (in Part X) | paragraph 89(2)”. |
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