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 809ZF
Further interpretation of section 809ZA etc.
Section 809ZF provides key definitions and interpretive rules that apply to the anti-avoidance provisions in sections 809ZA to 809ZE, which deal with capital receipts connected with leases of plant and machinery being treated as 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.