1090-900 Non-resident lessor carrying on ‘exploration or exploitation’
Contents:
- 1090-900 Introduction
- 1091-000 Extension of tax charge to ‘exploration or exploitation activities’
- 1091-100 Does leasing comprise an ‘exploration or exploitation activity’?
- 1091-200 Do hire purchase and conditional sale contracts constitute an ‘exploration or exploitation activity’?
- 1091-300 Capital allowances and capital gains
- 1091-400 Recovery of tax
- 1091-500 Treaty relief