- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2009)
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Corporation Tax Act 2009
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Point in time view as at 01/04/2009.
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There are currently no known outstanding effects for the Corporation Tax Act 2009, Section 854.
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854Finance leasing etcU.K.
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adran has no associated
Nodiadau Esboniadol
(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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