# Finance Act 2009, Paragraph 23


In section 216(1)(b)(i) of CAA 2001 (sale and leaseback etc), after “S” insert “ or by a person (other than B) who is connected with S ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-32/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.