Part 8 Leasing Arrangements: Finance Leases and Loans
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 8 Leasing Arrangements: Finance Leases and Loans

Taxation of Chargeable Gains Act 1992 (c 12)

230

The Taxation of Chargeable Gains Act 1992 is amended as follows.

231

In section 37 (consideration chargeable to tax on income) at the end of subsection (2) add—

“See also section 37A(4) and (5) (consideration on disposal of certain leases).â€

Finance Act 1997 (c 16)

232

(1)     FA 1997 is amended as follows.

(2)     Omit section 82 (finance leases and loans).

(3)     In Schedule 12 (leasing arrangements: finance leases and loans) omit paragraphs 1 to 7, 9 to 17 and 20 to 30.

Capital Allowances Act 2001 (c 2)

233

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