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Greater London Authority Act 1999
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- UK Public General Acts
- 1999 c. 29
- SCHEDULE 33
- Part II
- Sale and leaseback
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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 06 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.
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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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