Regulation 1
Citation and application
of Income Tax (Income from Finance Leases) Regulations
Subsidiary LegislationIn forceProvision 1 of 5
Regulation 1
These Regulations may be cited as the Income Tax (Income from Finance Leases) Regulations.
(2)
These Regulations shall apply to any finance lease entered into on or after 1st April 1990.
Subregulation 1
These Regulations may be cited as the Income Tax (Income from Finance Leases) Regulations.
Subregulation 2
These Regulations shall apply to any finance lease entered into on or after 1st April 1990.