Part 11 Sale and Lease-Back etc
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 11 Sale and Lease-Back etc

New lease of land after assignment or surrender: right to new lease existed pre-22 June 1971

41

(1)     Sub-paragraphs (2) and (3) apply if—

(a)     each of conditions A to D in section 681BA of ITA 2007,

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