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
Taxation (International and Other Provisions) Act 2010 section 371SJ
Elections for leases to be treated as long funding leases
Section 371SJ allows UK parent companies to elect, on behalf of a controlled foreign company (CFC), for certain leases to be treated as long funding leases when calculating the CFC's assumed taxable profits.
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.