[F1681DGSum obtained in respect of interestU.K.
This section has no associated Explanatory Notes
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.]
Textual Amendments
F1Pt. 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)