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 930
Pre-26 November 1996 schemes and post-25 November 1996 schemes
Section 930 defines how a lease of an asset is classified as either a "pre-26 November 1996 scheme" or a "post-25 November 1996 scheme" for the purposes of the leasing arrangements rules.
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.