Capital sums for leased assets
Adjustments where sum obtained before payment made
Legislation/Regulatory –
CTA2010 s. 876
Apportionment
HMRC Guidance –
BIM61225
Associates, meaning
Legislation/Regulatory –
CTA2010 s. 882
Charge to tax
HMRC Guidance –
BIM100190
Conditions to be met
Legislation/Regulatory –
CTA2010 s. 871
Hire-purchase agreement
Legislation/Regulatory –
CTA2010 s. 875
HMRC Guidance –
BIM61215
Interpretation
HMRC Guidance –
BIM61210
Lease, meaning
Legislation/Regulatory –
CTA2010 s. 884
Meaning
Legislation/Regulatory –
CTA2010 s. 883
HMRC Guidance –
BIM61215
Obtaining
HMRC Guidance –
BIM61220
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