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Corporation Tax Act 2010
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434Introduction to sections 435 and 436
This section has no associated Explanatory Notes
(1)Sections 435 and 436 apply if a question arises as to the application of Chapter 3 or 4.
(2)For the purposes of this section and sections 435 and 436 “a question as to the application of Chapter 3 or 4” means question A or B.
(3)Question A is whether any company carries on a business of leasing plant or machinery (whether alone or in partnership) for the purposes of any provision of the sales of lessors Chapters.
(4)Question B is the question of the amount (if any) of any income or expense which any company is treated as receiving or incurring under any provision of the sales of lessors Chapters.
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