[148B Lessor under long funding finance lease: exceptional items]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[148B  Lessor under long funding finance lease: exceptional items]

[(1)     This section applies for the purpose of calculating the profits of a person carrying on a trade for a period of account if he is or has been the lessor under a long funding finance lease.

(2)     This section has effect where a profit or loss (whether of an

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