Finance Act 2011 (c. 11)

Part 2 U.K. Income tax, corporation tax and capital gains tax

Miscellaneous U.K.

54 Leasing companies: withdrawal of election U.K.

(1) In section 398A(1)(a) of CTA 2010 (election out of qualifying change of ownership), after “day”)” insert “ before 23 March 2011 ”.

(2) The amendment made by this section is to be treated as having come into force on 23 March 2011.