Draft legislation

Official URL: https://assets.publishing.service.gov.uk/media/6ae094f6e4367e5c8b046760/Finance_leasebacks_right_of_use_leases.pdf
Attached to: Updating the tax treatment of certain lease and leaseback arrangements
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: Corporation Tax measures
Published / updated by source: 28 Oct 2026, 17:35 GMT
First seen by VERADIQ: 28 Oct 2026, 17:40 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 17:42 GMT	first capture	application/pdf 147.8 KB	ok:pdf	`1f03e02c1266c0e79caad90f711a5469c1cb3282756c9d9cb55430e309060d9c`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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