Statute
Section 681DG — Income Tax Act 2007: Sum obtained in respect of interest
Text of the provision Official document
Sum obtained in respect of interest 681DG 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
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →