# Corporation Tax Act 2010, Paragraph 600


After section 221 insert—
“Sums to which sections 217 to 221 do not apply
221A (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).
(2) Sections 217 to 221 do not apply in relation to a premium paid in respect of the grant.”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/600 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-600
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.