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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 889 is up to date with all changes known to be in force on or before 24 December 2024. 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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889Interpretation of ChapterU.K.
This section has no associated Explanatory Notes
(1)In this Chapter—
“lease” includes an underlease, sublease, tenancy or licence and an agreement for any of those things,
“notional business”, in relation to a company, means the business the profits or losses of which are determined, in relation to the company, under section 1259 of CTA 2009 (calculation of firm's profits and losses),
“plant or machinery” has the same meaning as in Part 2 of CAA 2001, and
“relevant capital allowance” means an allowance under that Part in respect of expenditure incurred on the provision of plant or machinery wholly or partly for the purposes of the leasing business.
(2)In this section “the leasing business” has the same meaning as in section 887.
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