Part 2Income tax, corporation tax and capital gains tax
Miscellaneous
54Leasing companies: withdrawal of election
1
In section 398A(1)(a) of CTA 2010 (election out of qualifying change of ownership), after “day”)” insert “
before 23 March 2011
”
.
2
The amendment made by this section is to be treated as having come into force on 23 March 2011.