Finance Act 1997 (c. 16)

SCHEDULES

SCHEDULE 12 U.K. Leasing arrangements: finance leases and loans

Part I U.K. Leasing arrangements where any of the return on investment is in capital form

Current lessor to be taxed by reference to accountancy rental earnings U.K.

F1 F2 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 paras. 1-7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 296(2), Sch. 3 Pt. 2 (with Sch. 1 para. 296(5), Sch. 2)

F2 Sch. 12 paras. 1-7 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 232(3), Sch. 10 Pt. 8 (with Sch. 9 paras. 1-9, 22)