Finance Act 2006 (c. 25)

Part 3 Income tax, corporation tax and capital gains tax

Chapter 9 Miscellaneous provisions

Leasing of plant or machinery

81 Leases of plant or machinery

(1) Schedule 8 (which makes provision in relation to leases of plant or machinery) has effect.

(2) Schedule 9 (which makes miscellaneous amendments relating to such leases) has effect.