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Corporation Tax Act 2010
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Corporation Tax Act 2010,
Part 18
is up to date with all changes known to be in force on or before 24 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Part 18 U.K.Sale and lease-back etc
New lease of land after assignment or surrender: right to new lease existed pre-22 June 1971U.K.
95(1)Sub-paragraphs (2) and (3) apply if—U.K.
(a)each of conditions A to D in section 850 of this Act, or each of conditions A to D in section 681BA of ITA 2007, is met (new lease granted to, or to person linked with, lessee under assigned or surrendered lease),
(b)condition E in that section is not met (condition that no right to new lease existed before 22 June 1971), and
(c)the rent under the new lease is payable by a person within the charge to corporation tax.
(2)No part of the rent paid under the new lease is to be treated as a payment of capital.
(3)Any provision of CTA 2009 or ICTA providing for deductions or allowances by way of corporation tax relief in respect of payments of rent applies in relation to the rent under the new lease.
(4)Section 862 of this Act (meaning of “rent” etc) applies for the purposes of this paragraph.
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