Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001

  Table of Contents

  Enacting Formula

1 Citation and commencement

2 Definitions

3 Application of these Regulations

4 Capital allowances and losses from onshore leasing

5 Cessation of offshore finance leasing

6 Cessation of offshore operating leasing

7 Election by leasing company under section 43I (5) of Act