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Taxation (International and Other Provisions) Act 2010

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Part 8 U.K.Leasing arrangements: finance leases and loans

Taxation of Chargeable Gains Act 1992 (c. 12)U.K.

230U.K.The Taxation of Chargeable Gains Act 1992 is amended as follows.

231U.K.In section 37 (consideration chargeable to tax on income) at the end of subsection (2) add—

“See also section 37A(4) and (5) (consideration on disposal of certain leases).”

Finance Act 1997 (c. 16)U.K.

232(1)FA 1997 is amended as follows.U.K.

(2)Omit section 82 (finance leases and loans).

(3)In Schedule 12 (leasing arrangements: finance leases and loans) omit paragraphs 1 to 7, 9 to 17 and 20 to 30.

Capital Allowances Act 2001 (c. 2)U.K.

233U.K.The Capital Allowances Act 2001 is amended as follows.

234U.K.In section 60(1)(c) (meaning of “disposal receipt”) for “paragraph 11” to “sum)” substitute “ section 614BS of ITA 2007 ”.

235U.K.In section 420(b) (meaning of “disposal receipt”) for “paragraph 11” to “sum)” substitute “ section 614BS of ITA 2007 ”.

236U.K.In section 476(1)(b) (disposal value of patent rights) for “paragraph 11” to “sum)” substitute “ section 614BS of ITA 2007 ”.

Income Tax Act 2007 (c. 3)U.K.

237U.K.The Income Tax Act 2007 is amended as follows.

238U.K.In section 2 (overview of Act) after subsection (11) insert—

“(11A)Part 11A is about leasing arrangements involving finance leases or loans.”

239U.K.In Schedule 4 (index of defined expressions) at the appropriate places insert—

“accountancy rental earnings (in Part 11A)section 614AB(1)”
“accountancy rental excess (in Chapter 2 of Part 11A)section 614BH(1) to (4)”
“accountancy rental excess (in Chapter 3 of Part 11A)section 614BH(1) to (4), as it has effect as a result of section 614CD”
“asset (in Part 11A)section 614DG”
“asset representing the leased asset (in Part 11A)section 614DD”
“cumulative accountancy rental excess (in Chapter 2 of Part 11A)section 614BH(5)”
“cumulative accountancy rental excess (in Chapter 3 of Part 11A)section 614BH(5), as it has effect as a result of section 614CD”
“cumulative normal rental excess (in Chapter 2 of Part 11A)section 614BJ(5)”
“cumulative normal rental excess (in Chapter 3 of Part 11A)section 614BJ(5), as it has effect as a result of section 614CD”
“the current lessor (in Part 11A)section 614DG”
“finance lessor (in Part 11A)section 614DG”
“for accounting purposes (in Part 11A)section 614DG”
“lease (in Part 11A)section 614DG”
“the leasing arrangements (in Part 11A)section 614DG”
“the lessee (in Part 11A)section 614DG”
“the lessor (in Part 11A)section 614DG”
“major lump sum (in Part 11A)section 614BC(5)”
“normal rent (in Part 11A)section 614AA”
“normal rental excess (in Chapter 2 of Part 11A)section 614BJ(1) to (4)”
“normal rental excess (in Chapter 3 of Part 11A)section 614BJ(1) to (4), as it has effect as a result of section 614CD”
“pay (in Part 11A)section 614DG”
“period of account (in Part 11A)section 614DB(1) to (3)”
“post-25 November 1996 scheme (in Part 11A)section 614D(1)(b)”
“pre-26 November 1996 scheme (in Part 11A)section 614D(1)(a)”
“related period of account (in Part 11A)section 614DB(5)”
“related tax year (in Part 11A)section 614DB(4)”
“rent (in Part 11A)section 614DG”
“the rental earnings (in Part 11A)section 614AC”
“sum (in Part 11A)section 614DG”

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