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

(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.