Schedule 2, Part II, paragraph 23B

Rights under a contract for the bailment or (in Scotland) hiring of goods to a person other than a body corporate. “Goods” has the meaning given in section 61(1) of the Sale of Goods Act 1979. It is immaterial for the purposes of sub-paragraph (1) whether the rights of the person to whom the goods are bailed or hired have been assigned to a body corporate.

← 3 · All articles · 1 →

Source: legislation.gov.uk · retrieved 2026-09-04