Statute
Section 614C — Income Tax Act 2007: Introduction to Chapter
Text of the provision Official document
Introduction to Chapter 614C 1 This Chapter applies to arrangements involving the lease of an asset that—
a fall to be treated, in accordance with generally accepted accounting practice, as a finance lease or loan, but b are not arrangements to which Chapter 2 applies.
2 It does not matter whether the arrangements are or have been entered into by companies or other persons.
Official source: legislation.gov.uk
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