Part 19Sale and lease-back etc
Chapter 4Leased assets: capital sums
Obtaining of sum
877Sum obtained in respect of interest
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.