http://www.legislation.gov.uk/ukpga/2006/25/schedule/8/paragraph/12/enactedFinance Act 2006Corporation taxIncome taxVATGambling and lotteriesGambling and lottery licencesKing's Printer of Acts of Parliament2021-08-04SCHEDULESSCHEDULE 8Long funding leases of plant or machineryPart 3Income tax12IntroductoryITTOIA 2005 is amended as follows.