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Chapter 2 New lease of land after assignment or surrenderF1

  1. Overview
  2. Application of the Chapter
  3. Taxation of consideration
  4. Relief for rent under new lease
  5. New lease treated as ending
  6. Lease varied to provide for increased rent
  7. Interpretation

Annotations

Textual amendments

F1

Pt. 12A Ch. 2 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. 3 (with Sch. 9 paras. 1-9, 22)

Notes on Part 12A

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)