Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 2 Transitionals and savings

Part 7 Property income

Lease premiums: assignments for profit of lease granted at undervalue

38 Section 222 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.