Taxes Consolidation Act 1997 section 372AO

Qualifying lease

Section 372AO sets out the conditions that must be met for a lease to be regarded as a qualifying lease for the purposes of the Chapter, including limits on premiums, how market value is determined and the circumstances in which a lease will not qualify.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.