[228B S's income or profits [etc]: deductions]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[228B  S's income or profits [etc]: deductions]

[(1)     For the purpose of income tax or corporation tax, in calculating [S's] income or profits for a period of account the amount deducted in respect of amounts payable under the leaseback may not exceed the permitted maximum.

(2)     The

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