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 909
Meaning of "normal rental excess" and "cumulative normal rental excess"
Section 909 defines "normal rental excess" and "cumulative normal rental excess" for leases treated as finance leases or loans under generally accepted accounting practice.
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.