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[F1Part 12AU.K.Sale and lease-back etc]

Textual Amendments

F1Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)

[F2Chapter 3U.K.Leased trading assets

Textual Amendments

F2Pt. 12A Ch. 3 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 4 (with Sch. 9 paras. 1-9, 22)

InterpretationU.K.

681CGRelevant assetU.K.

For the purposes of this Chapter a relevant asset is any description of property or rights other than land or an interest in land.]