Finance leasing
The Revenue has recently 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, the Corporation Tax (Finance Leasing of Intangible Assets) Regulations 2002 should be sent to Jon Sherman, Revenue Policy Business Tax, 4th Floor, 22 Kingsway, London WC2B 6NR, e-mail: jon.sherman@ir.gsi.gov.uk.
(www.inlandrevenue.gov.uk)
Finance leasing
The Revenue has recently 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, the Corporation Tax (Finance Leasing of Intangible Assets) Regulations 2002 should be sent to Jon Sherman, Revenue Policy Business Tax, 4th Floor, 22 Kingsway, London WC2B 6NR, e-mail: jon.sherman@ir.gsi.gov.uk.
(www.inlandrevenue.gov.uk)
