Finance Act 2004 (c. 12)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 10 U.K. Avoidance: miscellaneous

F1 135 Rent factoring of leases of plant or machinery U.K.

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Textual Amendments

F1 S. 135 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(d)