»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp corporate intangible assets regime also applies to companies that are finance lessors of intangible assets. »Ê¹ÚÌåÓýapp detailed legislation is in regulations, SI2002/1967 (see CIRD27090), made under powers set out in CTA09/PART8.

»Ê¹ÚÌåÓýappse rules are likely to be predominantly of interest to specialist leasing companies. »Ê¹ÚÌåÓýappy incorporate protection against attempts to use sale and leaseback transactions to get around the rules keeping existing assets outside the regime.

»Ê¹ÚÌåÓýappre is also a rule that, if intangible fixed assets are leased to concerns that use them in a trade or business subject to income tax, then the assets remain outside the regime.

»Ê¹ÚÌåÓýappre is more guidance on the finance leasing provisions at CIRD27000 onwards.