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Contents

Legislation
Income Tax Act 2007

Crossheading Interpretation

  • Section 681DL Associates
  • Section 681DM Capital sum
  • Section 681DN Lease
  • Section 681DO Relevant asset
  • Section 681DP Relevant tax relief
  1. Interpretation
  2. Relevant asset

Section 681DO | Relevant asset

From legislation.gov.uk

For the purposes of this Chapter a relevant asset is any description of property or rights other than land or an interest in land.

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