UK Statutory Instrument 2002 United Kingdom

The Corporation Tax (Finance Leasing of Intangible Assets) Regulations 2002

View on legislation.gov.uk (opens in a new tab) Ask Guv about this Act

At a glance

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 6 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Interpretation

s.003

Application of Schedule 29

s.004

References in Schedule 29 to capitalised expenditure on an intangible...

s.005

Intangible fixed asset becoming financial asset—consequentials

s.006

Financial assets excluded from Schedule 29

Explore more

Browse legislation

Find other UK business legislation with related guidance.