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 368
Determination of remaining residual value resulting from lessor's further additional expenditure
Section 368 explains how to calculate the remaining residual value of leased plant or machinery when a lessor incurs further additional expenditure, having already incurred previous additional expenditure on the same asset.
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.