# Corporation Tax Act 2010, Section 857: Position where lease may be varied


(1) This section applies if under the new lease L, or a person linked to L, has power to vary, in a manner beneficial to L or a person linked to L, obligations under the lease that are obligations of L or a person linked to L.
(2) The term of the lease must be treated as ending on the earliest date with effect from which L, or a person linked to L, could vary the obligations by exercising the power.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/857 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-857
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.