# Income Tax Act 2007, Section 681BE: New lease treated as ending


(1) Sections 681BF to 681BH treat the new lease as ending in certain circumstances for the purposes of this Chapter.
(2) If any of those provisions apply in a given case, and the new lease is treated as ending on different dates, it must be treated as ending on the earlier or earliest of them.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/section/681BE (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-681BE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.