Law library and case analysis · Austria · Belgium · European Union
LAWxPERT Sign in Free account

MT · S.L. 123.88

Finance Leasing Rules (S.L. 123.88)

In force9 articlesText checked on 24 Oct 2026

Contents

  1. Art. 1 Title and commencement.
  2. Art. 2 Interpretation. Cap. 123. Cap. 376.
  3. Art. 3 Finance leases.
  4. Art. 4 Qualifying finance leases. S.L. 123.01
  5. Art. 5 Determination of chargeable income.
  6. Art. 6 Payment on transfer of ownership.
  7. Art. 7 Terminationbefore due date
  8. Art. 8 Restriction of group relief and entitlement to succession of losses.
  9. Art. 9 Further conditions. Name and Income Tax Name and Income Tax Description Country Annual lease Date and Tax PURSUANT hereby given parties. Details instrument. Finance