# Income Tax Act 2007, Section 614BR: Effect of capital allowances: introduction


(1) This section and sections 614BS to 614BW 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/2007/3/section/614BR (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-614BR
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.