Relief for investment expenditure U.K.

F1 4 Section 2: meaning of “leasing expenditure” U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 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)