[F1221ASums to which sections 217 to 221 do not applyU.K.
This section has no associated Explanatory Notes
(1)This section applies if a grant of a lease constitutes a disposal of an asset for the purposes of section 758(2)(b) or 763(2)(a) of CTA 2010 (disposals under finance arrangements).
(2)Sections 217 to 221 do not apply in relation to a premium paid in respect of the grant.]
Textual Amendments
F1S. 221A inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 600 (with Sch. 2)