Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 362
Lessor under long funding finance lease making termination payment
Section 362 deals with the tax treatment of payments made by a lessor to a lessee when a long funding finance lease terminates, specifically preventing the lessor from claiming a corporation tax deduction for such payments.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.