Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 19: Sale and lease-back etc

Chapter 2: New lease of land after assignment or surrender
Section 849: Overview

2507.This section summarises this Chapter. It is new.

2508.The word “lease” appears in subsection (1) for the first time in this Chapter. On the meaning of “lease” in this Chapter, see section 862.