Overview Income Tax (Trading and Other Income) Act 2005 Section 148D: Lessor under long funding operating lease: periodic deduction
3421.This amendment substitutes for section 148D new sections 148D to 148DB in the same terms as sections 363 to 365 of this Act. Those sections of this Act are based on section 502E of ICTA which corresponds, for corporation tax purposes, to section 148D of ITTOIA.