Point in time view as at 14/03/2012.
Corporation Tax Act 2010, Paragraph 330 is up to date with all changes known to be in force on or before 01 March 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.
330U.K.In section 70H(1) (lessee: requirement for tax return treating lease as long funding lease)—
(a)omit paragraph (a), and
(b)at the end of paragraph (b) insert “or
(c)Chapter 2 of Part 9 of CTA 2010 (long funding leases of plant or machinery)”.
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