# Finance Act 2010, Section 61: Sale of lessors: election out of charge


Schedule 18 contains provision amending Chapter 3 of Part 9 of CTA 2010 (and corresponding earlier provision) to introduce a system for electing out of the charge on a qualifying change.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/section/61 (the official version)
Page: https://openlegislation.uk/finance-act-2010/section-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.