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Taxation (International and Other Provisions) Act 2010 Schedule 4
Sale and lease-back etc.: new Part 12A of ITA 2007
Schedule 4 inserts a new Part 12A into the Income Tax Act 2007, containing four chapters of anti-avoidance rules that restrict income tax relief where assets (particularly land) are sold and then leased back, or where capital sums are extracted from leased assets.
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