# Corporation Tax Act 2010, Section 856: Position where lease may be ended


(1) This section applies if under the new lease the lessor, or L or a person linked to L, has power to end the lease before the end of the term for which it was granted.
(2) The term of the lease must be treated as ending on the earliest date with effect from which the lessor, or L or a person linked to L, could end the lease by exercising the power.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/856 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-856
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.