Corporation Tax Act 2010 (c. 4)

Part 9 U.K. Leasing plant or machinery

Chapter 4 U.K. Sales of lessors: leasing business carried on by a company in partnership

Interpretation U.K.

431 “Profits” and “loss” U.K.

(1) In this Chapter “profits” does not include chargeable gains.

(2) References in this Chapter to “loss” are to be read accordingly.