SCHEDULES

SCHEDULE 20 U.K.Leases of plant or machinery

Deemed disposals: plant or machinery used under long funding lease U.K.

F1 5 U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 20 para. 5 omitted (with effect in accordance with Sch. 32 para. 5(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 32 para. 4