SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 9Sale and lease-back etc
Corporation Tax Act 2009 (c. 4)
262
CTA 2009 is amended as follows.
263
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
”
.