Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Corporation Tax Act 2009 (c. 4)
600
After section 221 insert—
“221ASums to which sections 217 to 221 do not apply
(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.”