Introduction Overview Overview Section 409: Introduction to Chapter
1237.This section introduces the Chapter and contains signposts to its principal provisions. It is based on paragraphs 23(1), 25(1) and (2) and 33(1) of Schedule 10 to FA 2006.
1238.In particular, it highlights the two events which may give rise to a charge and relief where a company carries on a leasing business in partnership.