There are currently no known outstanding effects for the Finance Act 2013, Paragraph 4.
4U.K.In section 57A (sale and leaseback arrangements), in subsection (3)(c)—
(a)omit “section 45 (contract and conveyance: effect of transfer of rights) or”, and
(b)after the second occurrence of “transfer of rights)” insert “ or a pre-completion transaction within the meaning of Schedule 2A (transactions entered into before completion of contract) ”.
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