[371EE Leases to UK resident companies etc]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371EE  Leases to UK resident companies etc]

[(1)     Non-trading finance profits fall within this section so far as they arise from a relevant finance lease in relation to which the following condition is met.

(2)     The condition is that—

(a)     the lease is made by the CFC (directly or indirectly)—

(i)     with a UK resident

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