Corporation Tax Act 2009

This section has no associated Explanatory Notes

13(1)Amend section 24 (construction of Part 2) as follows.U.K.

(2)In subsection (1)—

(a)after “lessee or a lessor;” insert “ and ”, and

(b)omit the definition of “premium”.

(3)Omit subsections (2) to (4).

(4)In subsection (5) omit the definitions of “intermediate landlord”, “premium” and “reversion”.

(5)Omit subsection (6)(a).