http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/37/2010-04-06
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
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2024-07-22
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2010-04-06
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SCHEDULES
SCHEDULE 2Transitionals and savings
Part 7Property income
Lease premiums: sums payable for surrender of lease
37
Section 220 does not apply in relation to a lease granted—
a
before 6 April 1963, or
b
pursuant to a contract entered into before 4 April 1963.