[F1614BREffect of capital allowances: introductionU.K.
This section has no associated Explanatory Notes
(1)This section and sections 614BS to 614BW apply if an occasion occurs on which a major lump sum falls to be paid in relation to the lease of the asset.
(2)In those sections the occasion is called “the relevant occasion”.]
Textual Amendments
F1Pt. 11A Ch. 2 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. 3 para. 3 (with Sch. 9 paras. 1-9, 22)