Adjustments where sum obtained before payment made

Legislation/Regulatory – CTA2010 s. 876

Apportionment

Legislation/Regulatory – CTA2010 s. 880, 881
HMRC Guidance – BIM61225

Associates, meaning

Legislation/Regulatory – CTA2010 s. 882
HMRC Guidance – INTM254410 ; INTM254850 ; INTM286050

Charge to tax

Legislation/Regulatory – CTA2010 s. 874-876
HMRC Guidance – BIM100190

Conditions to be met

Legislation/Regulatory – CTA2010 s. 871

Hire-purchase agreement

Legislation/Regulatory – CTA2010 s. 875
HMRC Guidance – BIM61215

Interpretation

Legislation/Regulatory – CTA2010 s. 882-886
HMRC Guidance – BIM61210

Lease, meaning

Legislation/Regulatory – CTA2010 s. 884

Meaning

Legislation/Regulatory – CTA2010 s. 883
HMRC Guidance – BIM61215

Obtaining

Legislation/Regulatory – CTA2010 s. 877-879

Overview

Legislation/Regulatory – CTA2010 s. 870
HMRC Guidance – BIM61205

Payment under lease

Legislation/Regulatory – CTA2010 s. 872

Relevant asset, meaning

Legislation/Regulatory – CTA2010 s. 885
HMRC Guidance – BLM70410

Relevant tax relief, meaning

Legislation/Regulatory – CTA2010 s. 886

Sum obtained

Legislation/Regulatory – CTA2010 s. 873
HMRC Guidance – BIM61220