PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES
F2Chapter 5ASpecial rules for long funding leases of plant or machinery: corporation tax
Annotations:
Amendments (Textual)
Insurance company as lessor
502HInsurance company as lessor
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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