[809ZA Plant and machinery leases: capital receipts to be treated as income]
Income Tax Act 2007 (2007 c 3) | Legislation

[Chapter 6
Avoidance Involving Leases of Plant and Machinery]

[809ZA  Plant and machinery leases: capital receipts to be treated as income]

[(1)     This section applies if—

(a)     there is an unconditional obligation, under a lease of plant or machinery or a relevant arrangement, to make a

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