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Application of the Chapter Application of the ChapterF1

  1. 681AATransferor or associate becomes liable for payment of rent
  2. 681ABTransferor or associate becomes liable for payment other than rent
  3. 681ACRelevant income tax relief and relevant deduction from earnings

Annotations

Textual amendments

F1

Pt. 12A 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. 2 (with Sch. 9 paras. 1-9, 22)