F1Part 12ASale and lease-back etc
Annotations:
Amendments (Textual)
F2Chapter 4Leased assets: capital sums
Annotations:
Amendments (Textual)
F2
Pt. 12A Ch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 5 (with Sch. 9 paras. 1-9, 22)
Obtaining of sum
681DGSum obtained in respect of interest
A reference in this Chapter to a sum obtained in respect of an interest in an asset (whether the lessee's interest in a lease of the asset or the lessor's interest or any other interest) includes a reference to—
a
insurance money obtained in respect of the interest, and
b
sums representing money or money's worth obtained in respect of the interest by a transaction or series of transactions disposing of it.
Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)