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 809ZD
Section 809ZA: expectation that relevant capital payment will not be paid
Section 809ZD provides a deduction for lessors of plant and machinery who have been taxed on a capital receipt under section 809ZA, where they later reasonably expect that the capital payment will not actually be received in full.
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.