Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 19: Sale and lease-back etc
Chapter 4: Leased assets: capital sums
Section 878: Sum obtained in respect of lessee’s interest
2611.This section is concerned with the meaning, in this Chapter, of “a sum obtained in respect of the lessee’s interest in a lease of an asset”. It is based on section 783(1) and (2) of ICTA.
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