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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 1
- Part 2
- Paragraph 330
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Capital Allowances Act 2001
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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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