Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 19: Sale and lease-back etc
Chapter 4: Leased assets: capital sums
Section 876: Adjustments where sum obtained before payment made
2609.This section provides for adjustments to be made if a capital sum is obtained as mentioned in section 873 and later a payment is made as mentioned in section 872. It is based on section 781(7) to (8A) of ICTA.
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