# Corporation Tax Act 2010, Section 925: Introduction to Chapter


(1) This Chapter applies to arrangements involving the lease of an asset that—
(a) fall to be treated, in accordance with generally accepted accounting practice, as a finance lease or loan, but
(b) are not arrangements to which Chapter 2 applies.
(2) It does not matter whether the arrangements are or have been entered into by companies or other persons.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/925 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-925
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.