Point in time view as at 14/03/2012.
Corporation Tax Act 2010, Section 917 is up to date with all changes known to be in force on or before 01 March 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.
(1)This section and sections 918 to 922 apply if an occasion occurs on which a major lump sum falls to be paid in relation to the lease of the asset.
(2)In those sections the occasion is called “the relevant occasion”.
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