Corporation Tax Act 2009 (c. 4)U.K.
262U.K.CTA 2009 is amended as follows.
263U.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 ”.
262U.K.CTA 2009 is amended as follows.
263U.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 ”.