Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 9: Leasing plant or machinery

Chapter 2: Long funding leases of plant or machinery
Section 381: Interpretation of Chapter

1164.This section defines or provides signposts to the provisions defining terms used in the Chapter. It is based on section 502L of ICTA.

1165.To assist the user, this section expands on section 502L(4) of ICTA, rewritten in subsection (1), by including numerous signposts to specific sections of Part 6A of CAA in subsections (2) and (3).