23U.K.In section 216(1)(b)(i) of CAA 2001 (sale and leaseback etc), after “S” insert “ or by a person (other than B) who is connected with S ”.
24U.K.In section 221(1)(b)(i) of CAA 2001 (meaning of “sale and finance leaseback”), for “a qualifying activity carried on by S” substitute “ an activity carried on by S or by a person (other than B) who is connected with S, ”.
25U.K.The amendment made by paragraph 23 has effect—
(a)where the date of the transaction referred to in section 216(1)(a) of CAA 2001 is on or after 22 April 2009, and
(b)for the purposes of section 227 of that Act (which applies section 216(1)(b) of that Act), where the date of the transaction referred to in section 227(1)(a) is on or after 22 April 2009.
26U.K.The amendment made by paragraph 24 has effect—
(a)where the date of the transaction referred to in section 221(1)(a) of CAA 2001 is on or after 22 April 2009, and
(b)for the purposes of section 228A of that Act (which applies section 221(1)(b) of that Act), where the date of the transaction referred to in section 228A(2)(a) is on or after 22 April 2009.