In addition to the anti-avoidance provisions which deal with the duration of the lease (the lease term for tax purposes being determined in a specific way: see ¶7205) and those which deal with the sale of land with the right to reconveyance (see ¶7225), the legislation deals with ascertaining the charge to tax where land is sold and the agreement contains a provision for its lease back to the vendor or a person connected with him (rather than a reconveyance as such). The legislation only applies where the period between the sale and the start of the lease is 50 years or less (but not if the lease starts within one month of the sale).

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