Part 19Sale and lease-back etc
Chapter 4Leased assets: capital sums
Interpretation
883Capital sum
For the purposes of this Chapter a capital sum is any sum of money, or any money's worth, except so far as it or any part of it—
a
is to be treated for corporation tax purposes as a receipt to be taken into account in calculating the profits or losses of a trade, or
b
is (apart from this Chapter) chargeable to corporation tax under or by virtue of any provision to which section 1173 applies (miscellaneous charges).