Section 65

1  [Repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]


Para. 1 repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010.

2  [Inserts ITTOIA 2005, s. 148FD.]

Related Commentary  

3  The amendments made by paragraph 2 have effect where the inception of the long funding lease is on or after 13 November 2008 (“the relevant date”).


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