Corporation Tax Act 2010, Paragraph 296 is up to date with all changes known to be in force on or before 08 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.
296(1)Schedule 12 to the Finance Act 1997 (leasing arrangements: finance leases and loans) is amended as follows.U.K.
(2)Omit paragraphs 1 to 7, 9 to 11, 13 and 14 (leasing arrangements where any of the return on investment is in capital form).
(3)Omit paragraphs 15 to 17 (other finance leases).
(4)Omit paragraphs 20 to 30 (supplementary provisions).
(5)This paragraph has effect for corporation tax purposes only.
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