PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES

F4Chapter 5ASpecial rules for long funding leases of plant or machinery: corporation tax

Annotations:
Amendments (Textual)
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

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .