[681DC Sum obtained]
Income Tax Act 2007 (2007 c 3) | Legislation

[681DC  Sum obtained]

[(1)     Condition B is that the person making the payment—

(a)     obtains a capital sum in respect of the lessee's interest in the lease, and

(b)     is within the charge to income tax.

(2)     Condition C is that an associate of the person making the payment—

(a)     obtains a capital sum by way of consideration in respect of the lessee's interest in the lease, and

(b)     is within the charge to income

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