244 Applying the rules in section 243
Corporation Tax Act 2009 (2009 c 4) | Legislation

244  Applying the rules in section 243

(1)     The rules in section 243 apply by reference to the facts known or ascertainable—

(a)     at the time of the grant of the lease, or

(b)     if the determination is for the purposes of section 221 (sums payable for variation or waiver of terms of lease), at the time when the contract for the variation or waiver is entered

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