An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-04-02
Expert Participation
2023-07-11
Part 2Anti-avoidance and revenue protection
Losses, capital allowances etc
27Leased assets
Schedule 5 contains provisions about leased assets.