Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 19: Sale and lease-back etc

Chapter 1: Payments connected with transferred land
Section 841: Aggregation and apportionment of payments

2488.This section is concerned with the aggregation and apportionment, for the purposes of section 839, of payments under the lease or rentcharge etc. It is based on section 779(6) of ICTA, and is the second of three sections supplementing section 839.