# Finance Act 2009, Paragraph 24


In section 221(1)(b)(i) of CAA 2001 (meaning of “sale and finance leaseback”), for “a qualifying activity carried on by S” substitute “ an activity carried on by S 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/24 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-32/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.