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Legislation

Corporation Tax Act 2009

Crossheading Other amounts treated as receipts

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Section 224 Sales with right to reconveyance
Section 225 Sale and leaseback transactions
Section 226 Provisions supplementary to sections 224 and 225

Chapter 4 Profits of property businesses: lease premiums etc
Crossheading Other amounts treated as receipts

Crossheading Other amounts treated as receipts

From legislation.gov.uk

Contents

Section 224 Sales with right to reconveyance
Section 225 Sale and leaseback transactions
Section 226 Provisions supplementary to sections 224 and 225