Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 7 U.K. Property income

Lease premiums: assignments for profit of lease granted at undervalue U.K.

38 U.K. Section 222 does not apply in relation to a lease granted—

(a) before 6 April 1963, or

(b) pursuant to a contract entered into before 4 April 1963.