1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 3) Act 2011

80A Taxation of certain short-term leases plant and machineryFA04 s35; FA10 s52 [[(1) In this section - "asset" means machinery or plant; "fair value", in relation to a leased asset, means an amo...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance Act 2024
  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014
  • Direct Tax Acts, Finance (No. 2) Act 2013
  • Direct Tax Acts, Finance Act 2013
  • Direct Tax Acts, Finance Act 2012
  • Direct Tax Acts, Finance (No. 3) Act 2011
  • Direct Tax Acts, Finance Act 2010
  • Direct Tax Acts, Finance Act 2009