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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 102 exclusion of leases entered into on or before 23rd December 1999

FA00/SCH22/PARA102

The provisions of this Part do not apply in relation to a finance lease entered into on or before 23rd December 1999.

References

Which finance leases are affected? TTM10020