# Corporation Tax Act 2010, Section 863: Overview of Chapter


This Chapter provides that, in certain circumstances where a payment is made under a lease of a trading asset, corporation tax relief for the payment is restricted.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/863 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-863
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.