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The Government will not proceed with the Review of Business Taxation recommendation relating to the taxation of finance leasing. The Government had announced, following the Review of Business Taxation, its in principle agreement to proceed with this proposal subject to further review. Proceeding with this proposal would disrupt the finance leasing sector and have an adverse impact on business more broadly, particularly small business. This decision will mean that finance leases will be excluded from the scope of forthcoming legislation for the taxation of financial arrangements.

For a copy of the Minister for Revenue's press release, No 2007/51, 8 May 2007, go here

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