The Corporation Tax (Finance Leasing of Intangible Assets) Regulations 2002
The Corporation Tax (Finance Leasing of Intangible Assets) Regulations 2002 06/02 (PDF 14K)
The Revenue has today published draft regulations dealing with the finance leasing of intangible assets under the new legislation for intangible assets being introduced by Finance Bill 2002. Comments on the draft legislation should be sent by email to jon.sherman@ir.gsi.gov.uk or by post to Jon Sherman, Revenue Policy Business Tax, 4th Floor, 22 Kingsway, London WC2B 6NR.
