Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 9: Leasing plant or machinery
Chapter 2: Long funding leases of plant or machinery
Section 380: “Starting value” in section 379
1163.This section determines the “starting value” of the plant or machinery for the purposes of the calculation required by section 379. It is based on section 502K(4) and(5) of ICTA.
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