Section 398C — Corporation Tax Act 2010: Special treatment of A's trade or business that includes leasing

Special treatment of A's trade or business that includes leasing 398C 1 Sections 398D and 398E make special provision about the trade or property business consisting of or including A's business of leasing plant or machinery.

2 In those sections “ the relevant activity ” means—

a if A's business of leasing plant or machinery constitutes or forms part of a trade, that trade, and b if it forms part of a property business, that property business.