Chapter 2 Capital payments in respect of leases treated as income
From legislation.gov.uk
Contents
- Section 890 Capital payments in respect of leases treated as income
- Section 891 Apportionments for leases of plant or machinery and other property
- Section 892 Deduction where failure to make relevant capital payment expected
- Section 893 Meaning of “capital payment”, “relevant capital payment” etc
- Section 894 Other interpretation of Chapter