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
Income Tax Act 2007 section 809ZA
Plant and machinery leases: capital receipts to be treated as income
Section 809ZA requires that certain capital payments connected with plant and machinery leases are treated as taxable income of the lessor, as an anti-avoidance measure.
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.