# Corporation Tax Act 2009, Paragraph 72A

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

(1) Section 480 (relevant non-lending relationships involving discounts) applies with the modifications set out in sub-paragraph (2) if—
(a) the money debt mentioned in section 480(1) is some or all of the consideration payable for a disposal of property, and
(b) the disposal is made before 22 March 2006.
(2) The modifications are—
(a) in section 480(1)(e) for “conditions A and B are met” substitute “the property is neither—
(i) an asset representing a loan relationship, nor
(ii) a derivative contract”, and
(b) omit subsections (2) to (4).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/72A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-72A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.