SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 8Leasing arrangements: finance leases and loans

Taxation of Chargeable Gains Act 1992 (c. 12)

231

In section 37 (consideration chargeable to tax on income) at the end of subsection (2) add—

“See also section 37A(4) and (5) (consideration on disposal of certain leases).”