Statute
Section 877 — Corporation Tax Act 2010: Sum obtained in respect of interest
Text of the provision Official document
Sum obtained in respect of interest 877 A reference in this Chapter to a sum obtained in respect of an interest in an asset (whether the lessee's interest in a lease of the asset or the lessor's interest or any other interest) includes a reference to—
a insurance money obtained in respect of the interest, and b sums representing money or money's worth obtained in respect of the interest by a transaction or series of transactions disposing of it.
Official source: legislation.gov.uk
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