Chapter 4 Profits of property businesses: lease premiums etcC1
United Kingdom
- Introduction
- Amounts treated as receipts: leases
- Other amounts treated as receipts
- Additional calculation rule for reducing certain receipts
- Deductions in relation to certain receipts
- Limit on effect of additional calculation rule and deductions
- Certain administrative provisions
- Determinations affecting liability of more than one person
- Effective duration of lease
- Other interpretative provisions
Annotations
Modifications
- C1
Pt. 4 Ch. 4 applied by 2010 c. 8, s. 436(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))