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Chapter 2 New lease of land after assignment or surrenderC1

  1. Introduction
  2. Application of the Chapter
  3. Taxation of consideration
  4. Relief for rent under new lease
  5. New lease treated as ending
  6. Lease varied to provide for increased rent
  7. Interpretation

Annotations

Modifications

C1

Pt. 19 Ch. 2 applied by 2007 c. 3, s. 681BD(4) (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 3 (with Sch. 9 paras. 1-9, 22))