http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/48/2013-07-17
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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Statute Law Database
2024-07-22
Expert Participation
2013-07-17
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SCHEDULES
SCHEDULE 2Transitionals and savings
Part 7Property income
Lease premiums: meaning of “premium”
48
1
In relation to a lease granted after 12 June 1969 and before 25 August 1971 sections 246 and 247 have effect with the following modifications.
2
Section 246 has effect with the omission of subsections (4) and (5).
3
Section 247 has effect with the omission of—
a
the words “or to a person connected with such a person” in subsection (1), and
b
subsection (2).