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3.303: Leasing of plant and machinery

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 3: Charge to Corporation Tax 3.3: Accounting Principles 3.303.1: General 3.303.2: Rental rebates 3.303.3: Trade-in allowances 3.303.4: Early termination payments 3.303.5: Defeasance payments 3.303.6: Leasing and hire purchase 3.303.7: Certain short-term leases of plant and machinery ...

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