Valid from 01/04/2010
273DisposalE+W
This section has no associated Explanatory Notes
(1)In this Part a reference to disposing of property is a reference to—
(a)selling it,
(b)leasing it,
(c)mortgaging it,
(d)making it subject to a charge, and
(e)disposing of it, or of any interest in it, in any other way.
(2)Granting an option to require a disposal shall be treated as making a disposal.