Statute
Section 681CD — Income Tax Act 2007: Long funding finance leases
Text of the provision Official document
Long funding finance leases 681CD 1 This section applies for the purposes of section 681CC.
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
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →