Greater London Authority Act 1999 (c. 29)

SCHEDULES

SCHEDULE 33 E+W+S Taxation provisions

Part II E+W+S Public-Private Partnership Agreements

Sale and leaseback E+W+S

13 (1) Neither section 779 (limitation on tax reliefs) nor section 782 (leased assets: special cases) of the M1 Income 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.

Marginal Citations

M1 1988 c. 1.