http://www.legislation.gov.uk/ukpga/2010/4/section/869Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2026-04-02Expert Participation2026-01-15
Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2)
Part 19Sale and lease-back <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>Chapter 3Leased trading assets<Emphasis>Interpretation</Emphasis>Relevant asset869For the purposes of this Chapter a relevant asset is any description of property or rights other than land or an interest in land.