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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 877 is up to date with all changes known to be in force on or before 08 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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877Sum obtained in respect of interestU.K.
This section has no associated Explanatory Notes
A reference in this Chapter to a sum obtained in respect of an interest in an asset (whether the lessee's interest in a lease of the asset or the lessor's interest or any other interest) includes a reference to—
(a)insurance money obtained in respect of the interest, and
(b)sums representing money or money's worth obtained in respect of the interest by a transaction or series of transactions disposing of it.
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