Overview Income Tax (Trading and Other Income) Act 2005 Section 148E: long funding operating lease: lessor’s additional expenditure
3422.This amendment substitutes for section 148E new sections 148E to 148EB in the same terms as sections 366 to 368 of this Act. Those sections of this Act are based on section 502F of ICTA which corresponds, for corporation tax purposes, to section 148E of ITTOIA.