[148G Lessee under long funding finance lease: limit on deductions]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Lessees under long funding finance leases]

[148G  Lessee under long funding finance lease: limit on deductions]

[(1)     This section applies for the purpose of calculating the profits of a person carrying on a trade, profession or vocation for a period

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