[148GA Lessee under long funding finance leases: right-of-use leases]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[148GA  Lessee under long funding finance leases: right-of-use leases]

[(1)     This section applies if—

(a)     for the whole or part of any period of account, a person carrying on a trade, profession or vocation is the lessee of any plant or machinery under a right-of-use lease that is a long funding finance lease,

(b)     there is a change in the

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