[148A Lessor under long funding finance lease: rental earnings]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Lessors under long funding finance leases]

[148A  Lessor under long funding finance lease: rental earnings]

[(1)     This section applies for the purpose of calculating the profits of a person carrying on a trade for a period of account in which he is the lessor of any plant or machinery

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