[F1Contracts for hire of goodsU.K.
Textual Amendments
F1 Sch. 2 para. 23B and crossheading inserted (24.1.2013) by Financial Services Act 2012 (c. 21), ss. 7(4), 122(3) (with Sch. 20); S.I. 2013/113, art. 2(1)(a), Sch. Pt. 1
23B(1)Rights under a contract for the bailment or (in Scotland) hiring of goods to a person other than a body corporate.U.K.
(2)“Goods” has the meaning given in section 61(1) of the Sale of Goods Act 1979.
(3)It is immaterial for the purposes of sub-paragraph (1) whether the rights of the person to whom the goods are bailed or hired have been assigned to a body corporate.]