SCHEDULES
SCHEDULE 33 Taxation provisions
Part II Public-Private Partnership Agreements
Sale and leaseback
13
1
Neither F3section 838 or 839 (limitation on tax reliefs) nor F4section 865 (leased trading assets: tax deduction not to exceed commercial rent) of the F6Corporation Tax Act 2010F1, nor any of sections 681AD, 681AE and 681CC of the Income Tax Act 2007 (which make corresponding provision), shall apply to any payment which falls to made under a PPP agreement.