Paragraph 252

In paragraph 15 of Schedule 7 (transfer schemes: tax: leased assets)—

(a)

in sub-paragraph (1) before “(assets” insert “ or Chapter 4 of Part 12A of the Income Tax Act 2007 ”, and

(b)

in sub-paragraph (2) for “that Act” substitute “ the Corporation Tax Act 2010 and section 681DI of the Income Tax Act 2007 ”.