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 927
Leases to which this Chapter applies
Section 927 sets out the conditions that must be satisfied for Chapter 3 (which deals with finance leases where the return is not wholly in capital form) to apply to a particular lease.
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.