Statute
Section 221A — Corporation Tax Act 2010: Sums to which sections 217 to 221 do not apply
Text of the provision Official document
Sums to which sections 217 to 221 do not apply 221A 1 This section applies if a grant of a lease constitutes a disposal of an asset for the purposes of section 758(2)(b) or 763(2)(a) of CTA 2010 (disposals under finance arrangements).
2 Sections 217 to 221 do not apply in relation to a premium paid in respect of the grant.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →