# Income Tax Act 2007, Section 681DG: Sum obtained in respect of interest


A reference in this Chapter to a sum obtained in respect of an interest in an asset (whether the lessee's interest in a lease of the asset or the lessor's interest or any other interest) includes a reference to—
(a) insurance money obtained in respect of the interest, and
(b) sums representing money or money's worth obtained in respect of the interest by a transaction or series of transactions disposing of it.

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