{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-398C",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-398C.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/398C",
  "kind": "section",
  "number": "398C",
  "heading": "Special treatment of A's trade or business that includes leasing",
  "text": "(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.\n(2) In those sections “ the relevant activity ” means—\n(a) if A's business of leasing plant or machinery constitutes or forms part of a trade, that trade, and\n(b) if it forms part of a property business, that property business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 398A-398G and cross-heading inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 6 (with Sch. 18 paras. 11-13)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/398C",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}