Sale and leaseback
13(1)Neither section 779 (limitation on tax reliefs) nor section 782 (leased assets: special cases) of the [1988 c. 1.] Income and Corporation Taxes Act 1988 shall apply to any payment which falls to made under a PPP agreement.
(2)Section 781 of that Act (assets leased to traders and others) shall not apply to, or by reason of, any such payment.