PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES
F9Chapter 5ASpecial rules for long funding leases of plant or machinery: corporation tax
Annotations:
Amendments (Textual)
F8Lessors under long funding finance or operating leases: avoidance etc
Annotations:
Amendments (Textual)
F8
S. 502GA and preceding cross-heading inserted (with effect in accordance with Sch. 20 para. 9(5) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 9(2)
502GACases where ss. 502B to 502G do not apply: plant or machinery held as trading stock
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
502GBF5Cases where ss. 502B to 502G do not apply: lessor also lessee under non-long funding lease
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
502GCF6Cases where ss. 502B to 502G do not apply: other avoidance
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
502GDF7Cases where ss 502B to 502G do not apply: films
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 12 Ch. 5A (ss. 502A-502L) inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 11