Finance Act 1997 (c. 16)

SCHEDULES

SCHEDULE 12 U.K. Leasing arrangements: finance leases and loans

Part I U.K. Leasing arrangements where any of the return on investment is in capital form

New schemes where this Part begins to apply after Part II has applied U.K.

F1 F2 14 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 para. 14 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(2), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 9-17 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 232(3), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22)