Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 9 U.K. Sale and lease-back etc

Corporation Tax Act 2009 (c. 4) U.K.

262 U.K. CTA 2009 is amended as follows.

263 U.K. In section 97(4) (meaning of sale and lease-back arrangement) after “as is described in” insert “ section 681AA(1) or (2) or 681AB(1) or (2) of ITA 2007 or ”.