[228C S's income or profits: termination of leaseback]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[228C  S's income or profits: termination of leaseback]

[(1)     Subsection (2) applies where the leaseback terminates.

(2)     For the purpose of the calculation of income tax or corporation tax, the income or profits of [S] from the relevant qualifying activity for the period in which the termination occurs shall be increased by an amount calculated in accordance

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