[F1398CSpecial treatment of A's trade or business that includes leasingU.K.
This section has no associated Explanatory Notes
(1)Sections 398D and 398E make special provision about the trade or property business consisting of or including A's business of leasing plant or machinery.
(2) In those sections “ the relevant activity ” means—
(a)if A's business of leasing plant or machinery constitutes or forms part of a trade, that trade, and
(b)if it forms part of a property business, that property business.]
Textual Amendments
F1 Ss. 398A-398G and cross-heading inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 6 (with Sch. 18 paras. 11-13)