[614BP Effect of disposals of leases: general]
Income Tax Act 2007 (2007 c 3) | Legislation

[Effect of disposals]

[614BP  Effect of disposals of leases: general]

[(1)     This section applies if the current lessor (“L”) or a person connected with L disposes of—

(a)     the lessor's interest under the lease,

(b)     the leased asset, or

(c)     an asset representing the leased asset

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