http://www.legislation.gov.uk/id/ukpga/2022/40

Relief for investment expenditure

F14Section 2: meaning of “leasing expenditure”

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Annotations:

Amendments (Textual)

F1S. 4 omitted (20.3.2025 with effect in relation to expenditure incurred on or after 1.11.2024) by virtue of Finance Act 2025 (c. 8), s. 16(3)(6)