Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Capital Allowances Act 2001 U.K.

330 U.K. In section 70H(1) (lessee: requirement for tax return treating lease as long funding lease)—

(a) omit paragraph (a), and

(b) at the end of paragraph (b) insert “or

(c) Chapter 2 of Part 9 of CTA 2010 (long funding leases of plant or machinery)”.