# Corporation Tax Act 2010, Section 917: Effect of capital allowances: introduction


(1) This section and sections 918 to 922 apply if an occasion occurs on which a major lump sum falls to be paid in relation to the lease of the asset.
(2) In those sections the occasion is called “the relevant occasion”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/917 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-917
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.