259 Special leasing: corporation tax (general)
Capital Allowances Act 2001 (2001 c 2) | Legislation

259  Special leasing: corporation tax (general)

(1)     This section applies for corporation tax purposes if the qualifying activity of a company entitled or liable to an allowance or charge for a chargeable period (“the current accounting period”) is special leasing of plant or machinery.

(2)

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