# Income Tax (Trading and Other Income) Act 2005, Section 281A: Sums to which sections 277 to 281 do not apply


(1) This section applies if a grant of a lease constitutes a disposal of an asset for the purposes of section 809BZA(2)(b) or 809BZF(2)(a) of ITA 2007 (disposals under finance arrangements).
(2) Sections 277 to 281 do not apply in relation to a premium paid in respect of the grant.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/281A (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-281A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.