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Greater London Authority Act 1999

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Changes over time for: Cross Heading: Sale and leaseback

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No versions valid at: 01/01/2000

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Point in time view as at 01/01/2000. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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Greater London Authority Act 1999, Cross Heading: Sale and leaseback is up to date with all changes known to be in force on or before 09 March 2025. 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. Help about Changes to Legislation

Valid from 12/01/2000

Sale and leasebackE+W+S

13(1)Neither section 779 (limitation on tax reliefs) nor section 782 (leased assets: special cases) of the M1Income and Corporation Taxes Act 1988 shall apply to any payment which falls to made under a PPP agreement.E+W+S

(2)Section 781 of that Act (assets leased to traders and others) shall not apply to, or by reason of, any such payment.

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