Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 9: Leasing plant or machinery
Chapter 2: Long funding leases of plant or machinery
Section 374: Provision supplementing section 373
1150.This section provides definitions and interpretation for the purposes of section 373. It is based on section 502GC(2), (4) and (6) to (8) of ICTA.
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