Explanatory note

Official URL: https://assets.publishing.service.gov.uk/media/6ae0957e16428df5376061f3/EN_Finance_leasebacks_right_of_use_leases.odt
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/vnd.oasis.opendocument.text 12.1 KB	ok:odt	`26a1c5185360649931a10664187e7ea4b7e36d08d44cb69e3732b02dcdda2ac6`

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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