Corporation Tax Act 2010 (c. 4)

Part 19 U.K. Sale and lease-back etc

Chapter 1 U.K. Payments connected with transferred land

Introduction U.K.

834 Overview of Chapter U.K.

This Chapter provides that in certain circumstances where a transfer is made regarding land, and the transferor or an associate becomes liable to make a payment connected with the land, corporation tax relief for the payment is restricted.