The Corporation Tax (Finance Leasing of Intangible Assets) Regulations 2002
These Regulations apply Schedule 29 to the Finance Act 2002 (gains and losses of a company from intangible fixed assets) (“Schedule 29”) to a company that is the finance lessor of an intangible asset which is the subject of a finance lease. Schedule 29 has effect from 1st April 2002 and paragraph 104(6) of the Schedule provides that regulations under that paragraph applying Schedule 29 to finance lessors may have effect from the same date.