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Corporation Tax and Income Tax: capital allowances and leasing - anti-avoidance

This legislation applies to appropriate transactions made by businesses that take place on or after 25 November 2015.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax and Income Tax: capital allowances and leasing - anti-avoidance Draft clauseapplication/pdf Draft explanatory notes - clause 1application/pdf Draft explanatory notes - clause 2application/pdf

At a glance

TypePolicy paper

First published25 Nov 2015

Last updated25 Nov 2015

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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