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HMRC internal manual

Business Income Manual

Leasing: avoidance: assets other than land: joint interests

S681DJ, S681DK Income Tax Act 2007, S880, S881 Corporation Tax Act 2010

Provision is made for the necessary apportionment of tax-relieved payments and capital sums in cases of partnerships and joint interests. Where a question of apportionment cannot be settled by agreement, the Tribunal has jurisdiction to decide it.