Corporation Tax Act 2009 (c. 4)
This section has no associated Explanatory Notes
263In section 97(4) (meaning of sale and lease-back arrangement) after “as is described in” insert “section 681AA(1) or (2) or 681AB(1) or (2) of ITA 2007 or”.
263In section 97(4) (meaning of sale and lease-back arrangement) after “as is described in” insert “section 681AA(1) or (2) or 681AB(1) or (2) of ITA 2007 or”.