227 Circumstances in which additional calculation rule applies
Corporation Tax Act 2009 (2009 c 4) | Legislation

Additional calculation rule for reducing certain receipts

227  Circumstances in which additional calculation rule applies

(1)     The rule in section 228 (the additional calculation rule) applies in relation to the calculation of receipts under—

section 217 (lease premiums),

section 219 (sums payable instead of rent),

section 220 (sums payable for surrender of lease),

section 221 (sums payable for variation or waiver of terms of lease), or

section 222 (assignments for profit of lease granted at undervalue).

(2)

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