# Corporation Tax Act 2009, Paragraph 232

Extent: E+W+S+N.I.

(1) Amend section 779 (sale and lease-back: limitation on tax reliefs) as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In subsection (13)—
(a) omit paragraph (a),
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) in paragraph (d) leave out “75 or”, and
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/232 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-232
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.