{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-614C",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-614C.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/614C",
  "kind": "section",
  "number": "614C",
  "heading": "Introduction to Chapter",
  "text": "(1) This Chapter applies to arrangements involving the lease of an asset that—\n(a) fall to be treated, in accordance with generally accepted accounting practice, as a finance lease or loan, but\n(b) are not arrangements to which Chapter 2 applies.\n(2) It does not matter whether the arrangements are or have been entered into by companies or other persons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 11A Ch. 3 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 4 (with Sch. 9 paras. 1-9, 22)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/614C",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}