SCHEDULES
SCHEDULE 8Long funding leases of plant or machinery
Part 3Income tax
Application of Chapter 10A for calculating the profits of a property business
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1
Section 272 is amended as follows.
2
In the Table in subsection (2), insert at the appropriate place—
In Chapter 10A (long funding leases)—
Sections 148A to 148J
Leases of plant or machinery: special rules for long funding leases