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Corporation Tax Act 2010
Schedule 2
Part 4
Leasing contracts and company reconstructions

Paragraph 22

Section 53(1)(a) does not cover contracts entered into before 6 March 1973.

← Paragraph 21

Paragraph 22

Paragraph 23 →

Legislation: Corporation Tax Act 2010
Citation: 2010 c. 4, paragraph 22
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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