Legislation and sale-and-leasebacks

Freer, P.

Legislation and sale-and-leasebacks - 1993 - CSW - The Property Week 54(6) 11 November 1993, 62(1) .

Looks at the impact of Income and Corporation Taxes Act 1988 ss779 and 780 on sale-and-leaseback deals.


CAPITAL RECEIPTS
INCOME AND CORPORATION TAXES ACT S779
INCOME AND CORPORATION TAXES ACT S780
SALE-AND-LEASEBACK
TAXABLE INCOME