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Corporation Tax Act 2010

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This is the original version (as it was originally enacted).

Capital Allowances Act 2001

This section has no associated Explanatory Notes

330In section 70H(1) (lessee: requirement for tax return treating lease as long funding lease)—

(a)omit paragraph (a), and

(b)at the end of paragraph (b) insert “or

(c)Chapter 2 of Part 9 of CTA 2010 (long funding leases of plant or machinery)”.

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