These provisions deal with the possibility that a charge under CTA 2009, Pt. 4, Ch. 3 might be avoided by selling the property to the prospective tenant, rather than renting it, with a right to buy it back at a later date for a lower sum; the profit on the deal representing a rent for that period. The provisions to counter such avoidance techniques are wide enough to catch ordinary transactions which are not designed for the purpose of tax avoidance, therefore care should be exercised if transactions of this sort are contemplated (s. 224).

If an estate or interest in land is sold:

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