Activation of N(2)O and SO(2) by the P-B Bond System. Reversible Binding of SO(2) by the P-O-B Geminal Frustrated Lewis Pair

Herein, we present the first transformation of borylphosphine into borylphosphinite using nitrous oxide. Borylphosphine reacts with N(2)O via insertion of a single oxygen atom into the P-B bond and formation of a P-O-B bond system. Borylphosphine and borylphosphinite capture SO(2) and activate it in an irreversible and reversible manner, respectively.