# Corporation Tax Act 2010, Paragraph 307


(1) Amend paragraph 13 of Schedule 33 (taxation provisions: public-private partnership agreements: sale and leaseback) as follows.
(2) In sub-paragraph (1)—
(a) for “section 779” substitute “ section 838 or 839 ”,
(b) for “section 782 (leased assets: special cases)” substitute “ section 865 (leased trading assets: tax deduction not to exceed commercial rent) ”, and
(c) for “Income and Corporation Taxes Act 1988” substitute “ Corporation Tax Act 2010 ”.
(3) In sub-paragraph (2) for “Section 781” substitute “ Chapter 4 of Part 19 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/307 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-307
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.