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Corporation Tax Act 2009
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Corporation Tax Act 2009, Section 96 is up to date with all changes known to be in force on or before 21 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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96Reverse premiumsU.K.
This section has no associated Explanatory Notes
(1)For the purposes of sections 98 and 99 a payment or other benefit is a reverse premium if—
(a)conditions A, B and C are met, and
(b)it is not excluded by section 97.
(2)Condition A is that a company (“the recipient”) receives the payment or other benefit by way of inducement in connection with a transaction being entered into by—
(a)the recipient, or
(b)a person connected with the recipient.
(3)Condition B is that the transaction (the “property transaction”) is one under which—
(a)the recipient, or
(b)the person connected with the recipient,
becomes entitled to an estate, interest or right in or over land.
(4)Condition C is that the payment or other benefit is paid or provided by—
(a)the person (“the grantor”) by whom the estate, interest or right is granted or was granted at an earlier time,
(b)a person connected with the grantor, or
(c)a nominee of, or a person acting on the directions of, the grantor or a person connected with the grantor.
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