# Finance Act 2001, Paragraph 3: Meaning of “sale and finance leaseback”


In section 221(1) of that Act (meaning of “sale and finance leaseback”), in paragraph (b)(iii), for “any person” substitute “ S or by a person (other than B) who is connected with S ”.

---
Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/21/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-21/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.