← Taxation (International and Other Provisions) Act 2010

Taxation (International and Other Provisions) Act 2010 Sch 8 para 270

Sch 8 para 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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