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 923
Pre-26 November 1996 schemes where this Chapter does not at first apply
Section 923 deals with finance leases that form part of schemes established before 26 November 1996, where the conditions bringing them within the finance lease rules are not met until after that date, and provides a mechanism for catching up on untaxed accumulated rental income.
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.