S681DC, S681DI, S681DL Income Tax Act 2007 (ITA 2007), S873, S879, S882 Corporation Tax Act 2010 (CTA 2010)

The capital sums legislation also applies where:

a person associated with the taxpayer who has received relief for a payment within BIM61210 obtains a capital sum as consideration in respect of the lessee's interest in the lease; or

a person associated with the taxpayer who has received relief for such a payment has the lessor's interest in the lease or any other interest in the asset and obtains a capital sum in respect of that interest; or

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