Valid from 19/07/2006
SCHEDULE 8U.K.Long funding leases of plant or machinery
Part 3 U.K.Income tax
Application of Chapter 10A for calculating the profits of a property businessU.K.
14(1)Section 272 is amended as follows.U.K.
(2)In the Table in subsection (2), insert at the appropriate place—
“In Chapter 10A (long funding leases)— |
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Sections 148A to 148J | Leases of plant or machinery: special rules for long funding leases” |
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