F1Part 12ASale and lease-back etc
Annotations:
Amendments (Textual)
F2Chapter 3Leased trading assets
Annotations:
Amendments (Textual)
F2
Pt. 12A Ch. 3 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. 4 para. 4 (with Sch. 9 paras. 1-9, 22)
Interpretation
681CGRelevant asset
For the purposes of this Chapter a relevant asset is any description of property or rights other than land or an interest in land.
Pt. 12A 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. 4 para. 2 (with Sch. 9 paras. 1-9, 22)