[614BA Purposes of this Chapter]
Income Tax Act 2007 (2007 c 3) | Legislation

[614BA  Purposes of this Chapter]

[(1)     This section sets out the main purposes of this Chapter where there are any arrangements to which this Chapter applies.

(2)     The first main purpose is to charge any person entitled to the lessor's interest under the lease of the asset to income tax on amounts of income determined as mentioned in subsections

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