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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- Part 19
- Chapter 3
- Interpretation
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- 01/04/2010- Amendment
- 14/03/2012
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Corporation Tax Act 2010, Cross Heading: Interpretation is up to date with all changes known to be in force on or before 12 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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InterpretationU.K.
868LeaseU.K.
(1)This section applies for the purposes of this Chapter.
(2)A lease is (in relation to an asset) an agreement or arrangement under which payments are made for the use of or otherwise in respect of the asset.
(3)In particular it includes an agreement or arrangement under which the payments (or any of them) represent instalments of a purchase price or payments towards it.
869Relevant assetU.K.
For the purposes of this Chapter a relevant asset is any description of property or rights other than land or an interest in land.
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