[809ZF Further interpretation of section 809ZA etc]
Income Tax Act 2007 (2007 c 3) | Legislation

[809ZF  Further interpretation of section 809ZA etc]

[(1)     This section applies for the purposes of sections 809ZA to 809ZE and this section.

(2)     “Lease” includes—

(a)     a licence, and

(b)     the letting of a ship or aircraft on charter or the letting of any other asset on hire,

and “lessor”

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