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.”