# Income Tax Act 2007, Section 681CG: 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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/681CG (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-681CG
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.