Activation of N₂O and SO₂ by the P–B Bond System. Reversible Binding of SO₂ 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 N2O 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 SO2 and activate it in an irreversible and reversible manner, respectively.