# Corporation Tax Act 2010, Chapter 2: Capital payments in respect of leases treated as income




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Source: https://www.legislation.gov.uk/ukpga/2010/4/part/20/chapter/2 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/part-20/chapter-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.