UK Statutory Instrument SI 2002/1967 United Kingdom

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

Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

6 other provisions — procedural and definitional
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

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.