Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
80ATaxation of certain short-term leases plant and machinery
Summary
This section provides an alternative taxing mechanism for lessors of certain short-term assets. Under existing rules, income...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.