Corporation Tax Act 2009

This section has no associated Explanatory Notes

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.U.K.

(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).