Income and Corporation Taxes Act 1988 (c. 1)

PART XII U.K. SPECIAL CLASSES OF COMPANIES AND BUSINESSES

Valid from 19/07/2006

Chapter 5A U.K. Special rules for long funding leases of plant or machinery: corporation tax

[F1 Introductory] U.K.

Textual Amendments

F1 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

502A Scope of Chapter 5A U.K.

This Chapter has effect for the purposes of corporation tax only.