Meaning of “sale and finance leaseback”
3In section 221(1) of that Act (meaning of “sale and finance leaseback”), in paragraph (b)(iii), for “any person” substitute “S or by a person (other than B) who is connected with S”.
3In section 221(1) of that Act (meaning of “sale and finance leaseback”), in paragraph (b)(iii), for “any person” substitute “S or by a person (other than B) who is connected with S”.