Statute
Section 917 — Corporation Tax Act 2010: Effect of capital allowances: introduction
Text of the provision Official document
Effect of capital allowances: introduction 917 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”.
Official source: legislation.gov.uk
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