Corporation Tax Act 2010 (c. 4)

Part 9 U.K. Leasing plant or machinery

Chapter 4 U.K. Sales of lessors: leasing business carried on by a company in partnership

Qualifying changes in partner company's interest in business U.K.

418 Amount of income and expense U.K.

(1) The amount of the income under section 417 is calculated in accordance with sections 421 to 423.

(2) The amount of the expense of the other company under section 417 is calculated in accordance with section 424.