Paragraph 1 I1
The leaseback element of a sale and leaseback arrangement is relieved from tax if the qualifying conditions are met.
Annotations
Commencement
- I1
Sch. 9 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3
The leaseback element of a sale and leaseback arrangement is relieved from tax if the qualifying conditions are met.
Sch. 9 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3