# Income Tax Act 2007, Section 681D: Overview


This Chapter provides that in certain circumstances where a payment is made under a lease of an asset, and a capital sum is obtained in respect of an interest in the asset, income tax is charged on an amount not greater than the capital sum.

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