Corporation Tax Act 2010 section 377A

Lessee under long funding finance leases: right-of-use leases

Section 377A adjusts the corporation tax deduction available to a lessee under a long funding finance lease accounted for under IFRS 16, where there is a change in the amounts payable under the lease during a period of account.

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.