SCHEDULES
F1SCHEDULE 10Sale etc of lessor companies etc
F1Part 2Leasing business carried on by a company alone
F1Income and matching expense in different accounting periods
F13
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F1Amount of income and expense
F14
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F1No carry back of the expense
F15
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F1Meaning of “business of leasing plant or machinery”
F16
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F1Provision for the purposes of condition A in paragraph 6
F17
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F17A
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F1Provision for the purposes of condition B in paragraph 6
F18
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F1Meaning of “associated company”
F19
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F1Meaning of “a qualifying change of ownership” in relation to a company
F110
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F1Qualifying 75% subsidiaries
F111
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F1Consortium relationships
F112
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F1No qualifying change of ownership in the case of certain intra-group reorganisations
F113
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F1No qualifying change of ownership where principal company's interest in consortium company unchanged
F113A
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F1Meaning of “company owned by a consortium” etc
F114
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F1Meaning of qualifying 75% or 90% subsidiary etc
F115
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F1The amount of the income: the basic amount
F116
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F1Meaning of “PM” in paragraph 16
F117
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F117A
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F1Meaning of “TWDV” in paragraph 16
F118
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F1Amount to be nil if basic amount negative
F119
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F1Adjustment to basic amount: qualifying 75% subsidiaries
F120
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F1Adjustment to the basic amount: consortium relationships
F121
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Migration
F122
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F123A
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Sch. 10 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 484, Sch. 3 Pt. 1 (with Sch. 2)