{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-600",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-600.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/600",
  "kind": "paragraph",
  "number": "600",
  "heading": null,
  "text": "After section 221 insert—\n“Sums to which sections 217 to 221 do not apply\n221A (1) This section applies if a grant of a lease constitutes a disposal of an asset for the purposes of section 758(2)(b) or 763(2)(a) of CTA 2010 (disposals under finance arrangements).\n(2) Sections 217 to 221 do not apply in relation to a premium paid in respect of the grant.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/600",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}