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Contents

Legislation
Corporation Tax Act 2010

Crossheading Interpretation

  • Section 882 Associates
  • Section 883 Capital sum
  • Section 884 Lease
  • Section 885 Relevant asset
  • Section 886 Relevant tax relief
  1. Interpretation
  2. Relevant asset

Section 885 | 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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