# Corporation Tax Act 2010, Section 885: Relevant asset


For the purposes of this Chapter a relevant asset is any description of property or rights other than land or an interest in land.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/885 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-885
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.