PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES
F4Chapter 5ASpecial rules for long funding leases of plant or machinery: corporation tax
Annotations:
Amendments (Textual)
F3Lessors under long funding finance or operating leases: avoidance etc
Annotations:
Amendments (Textual)
F3
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)
502GCF2Cases where ss. 502B to 502G do not apply: other avoidance
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