[261A Special leasing: leasing partnerships]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[261A  Special leasing: leasing partnerships]

[(1)     This section applies for corporation tax purposes if—

(a)     a company carries on a business in partnership with other persons in a chargeable period of the partnership,

(b)     the business (“the leasing business”) is, on any day in that period, a business

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