# Taxation (International and Other Provisions) Act 2010, Paragraph 270


After section 281 insert—
“Sums to which sections 277 to 281 do not apply
281A (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/2010/8/schedule/8/paragraph/270 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-270
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.