OpenLegislation

Interpretation etc Interpretation etcF1

  1. 681AIExclusion of service charges etc
  2. 681AJCommercial rent: comparison with rent under a lease
  3. 681AKCommercial rent: comparison with payments other than rent
  4. 681ALLease and rent
  5. 681AMAssociated persons
  6. 681ANLand outside the UK

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)