Point in time view as at 01/04/2009.
There are currently no known outstanding effects for the Corporation Tax Act 2009, Section 854.
(1)The Treasury may make provision by regulations as to the application of this Part in relation to a company that is the finance lessor of an intangible asset that is the subject of a finance lease.
(2)Section 855 is about the provision that the regulations may make.
(3)References in this section and that section to a finance lease—
(a)have the meaning they have for accounting purposes, and
(b)include hire-purchase, conditional sale or other arrangements if they are of a similar character to a finance lease.
(4)References to the finance lessor or finance lessee have a corresponding meaning.
(5)Regulations under this section may be made so as to have effect from 1 April 2002.
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