Part 12A Sale and lease-back etcF1
United Kingdom
- 1Payments connected with transferred land
- 2New lease of land after assignment or surrender
- 3Leased trading assets
- 4Leased assets: capital sums
Annotations
Textual amendments
- F1
Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)