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Broadcasting Act 1996
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Changes over time for: Paragraph 21
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- 24/07/1996- Amendment
- 01/04/2009- Amendment
- 01/10/2013
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Broadcasting Act 1996, Paragraph 21 is up to date with all changes known to be in force on or before 06 November 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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21(1)[F1Section 222 of the Corporation Tax Act 2009 (lease] granted at an undervalue) shall not apply in the case of any lease which, in accordance with a transfer scheme, is granted—U.K.
(a)to a company which is a transferee under that or any other transfer scheme, or
(b)by such a company to the BBC.
(2)[F2Sections 62 to 67 of the Corporation Tax Act 2009 (tenants occupying land for purposes of trade treated as incurring expenses)] shall not apply where there is an amount which would have become chargeable in relation to any land but for sub-paragraph (1); and, accordingly, references to any such amount shall not be included in references in [F2those sections to the taxed receipt] .
(3)In this paragraph “lease” has the same meaning as in [F3Part 4 of the Corporation Tax Act 2009 (see section 291 of that Act)] .
Textual Amendments
F1Words in Sch. 7 para. 21(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 446(3)(a) (with Sch. 2 Pts. 1, 2)
F2Words in Sch. 7 para. 21(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 446(3)(b) (with Sch. 2 Pts. 1, 2)
F3Words in Sch. 7 para. 21(3) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 446(3)(c) (with Sch. 2 Pts. 1, 2)
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