Chwilio Deddfwriaeth

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Corporation Tax Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

360Lessor under long funding finance lease: rental earnings
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(1)This section applies for any period of account of a company in which it is the lessor of any plant or machinery under a long funding finance lease.

(2)The amount to be brought into account as the lessor’s income from the lease for the period is the amount of the rental earnings in respect of the lease for the period.

(3)The amount of those rental earnings is the amount which, in accordance with generally accepted accounting practice, falls (or would fall) to be treated as the gross return on investment for that period in respect of the lease.

(4)If the lease is one which, in accordance with such practice, falls (or would fall) to be treated as a loan for the period of account, so much of the rentals under the lease as falls (or would fall) to be treated as interest is treated for the purposes of this section as rental earnings.

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