226 Provisions supplementary to sections 224 and 225
Corporation Tax Act 2009 (2009 c 4) | Legislation

226  Provisions supplementary to sections 224 and 225

(1)     This section operates for the purposes of sections 224 (sales with right to reconveyance) and 225 (sale and leaseback transactions).

(2)     Subsection (3) explains how to determine for the purposes of section 224 the price at which an estate or interest is to be reconveyed when—

(a)     the date on which the estate or interest would fall

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