Statute
Section 868 — Corporation Tax Act 2010: Lease
Text of the provision Official document
Lease 868 1 This section applies for the purposes of this Chapter.
2 A lease is (in relation to an asset) an agreement or arrangement under which payments are made for the use of or otherwise in respect of the asset.
3 In particular it includes an agreement or arrangement under which the payments (or any of them) represent instalments of a purchase price or payments towards it.
Official source: legislation.gov.uk
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