SCHEDULES

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

Part IV U.K. Supplementary provisions

Normal rent U.K.

F1 F2 20 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para.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)

Accountancy rental earnings U.K.

F1 F2 21 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para.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)

Rental earnings U.K.

F1 F2 22 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para.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)

Periods of account which straddle 26th November 1996 U.K.

F1 F2 23 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para.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)

Time apportionment where periods do not coincide U.K.

F1 F2 24 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 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(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 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)

Connected persons U.K.

F1 F2 25 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 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(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 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)

Assets which represent the leased asset U.K.

F1 F2 26 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 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(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 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)

Existing schemes and new schemes U.K.

F1 F2 27 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 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(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 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)

Accounting purposes and normal accountancy practice U.K.

F1 F2 28 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 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(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 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)

Assessments and adjustments U.K.

F1 F2 29 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 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(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 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)

Interpretation U.K.

F1 F2 30 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 20-30 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(4), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 20-30 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)