[681CB Leased trading assets]
Income Tax Act 2007 (2007 c 3) | Legislation

[681CB  Leased trading assets]

[(1)     Section 681CC has effect if—

(a)     condition A is met, and

(b)     condition B or C is met.

(2)     Condition A is that—

(a)     a payment is made by a person under a lease of a relevant asset, and

(b)     a deduction

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