# Corporation Tax Act 2009, Section 216: Meaning of “short-term lease”


In this Chapter “short-term lease” means a lease whose effective duration is 50 years or less.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/216 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-216
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.