Statute
Section 866 — Corporation Tax Act 2010: Long funding finance leases
Text of the provision Official document
Long funding finance leases 866 1 This section applies for the purposes of section 865.
2 A payment must be excluded so far as, in the case of the lessee, it is to be regarded in accordance with Chapter 6A of Part 2 of CAA 2001 as a payment under a lease which is a long funding finance lease for the purposes of that Part.
Official source: legislation.gov.uk
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