Section 398C | Special treatment of A's trade or business that includes leasing ^F1

(1)Sections 398D and 398E make special provision about the trade or property business consisting of or including A's business of leasing plant or machinery.

(2)In those sections “ the relevant activity ” means—

(a)if A's business of leasing plant or machinery constitutes or forms part of a trade, that trade, and

(b)if it forms part of a property business, that property business.