Taxation (International and Other Provisions) Act 2010 (c. 8)

Part 9 U.K. Amendments to relocate provisions of tax legislation

367 Leasing arrangements: finance leases and loans U.K.

Schedule 3, which inserts—

(a) a new Part 11A in ITA 2007 (leasing arrangements: finance leases and loans), and

(b) a new section 37A in TCGA 1992 (consideration on disposal of certain leases),

has effect.