[148FB Cases where ss 148A to 148F do not apply: lessor also lessee under non-long funding lease]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[148FB  Cases where ss 148A to 148F do not apply: lessor also lessee under non-long funding lease]

[(1)     This section applies if—

(a)     a person is the lessee of any plant or machinery

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