Statute
Section 614BR — Income Tax Act 2007: Effect of capital allowances: introduction
Text of the provision Official document
Effect of capital allowances: introduction 614BR 1 This section and sections 614BS to 614BW 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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