Cap. 123 ст. 52ARules in respect of finance leasing.

The Minister responsible for finance may make rules for carrying out the provisions of the Income Tax Acts with respect to finance leasing arrangements generally, and may in particular by such rules provide for the way in which deductions incurred in the production of the income shall be allowed with respect to the lessor and the lessee as well as provide the manner and extent to which, if any, losses with respect to any finance leasing arrangement may be set off against gains arising from any other source of income.