Corporation Tax Act 2010(c. 4) - Explanatory Notes

Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 9: Leasing plant or machinery

Chapter 3: Sales of lessors: leasing business carried on by a company alone

Section 382: Introduction to Chapter

1173. This section introduces Chapter 3. It is based on paragraph 1(1) and (2) of Schedule 10 to FA 2006.