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Amounts treated as receipts: leases Amounts treated as receipts: leases

United Kingdom

  1. 217Lease premiums
  2. 218Amount treated as lease premium where work required
  3. 219Sums payable instead of rent
  4. 220Sums payable for surrender of lease
  5. 221Sums payable for variation or waiver of terms of lease
  6. 221ASums to which sections 217 to 221 do not apply
  7. 222Assignments for profit of lease granted at undervalue
  8. 223Provisions supplementary to section 222

Notes on Chapter 4

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))