Section 681DG | Sum obtained in respect of interest

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—^F1

(a)insurance money obtained in respect of the interest, and^F1

(b)sums representing money or money's worth obtained in respect of the interest by a transaction or series of transactions disposing of it.^F1