Chapter 4 Profits of property businesses: lease premiums etc.

United Kingdom

1. Introduction
2. Amounts treated as receipts: leases
3. Other amounts treated as receipts
4. Additional calculation rule for reducing certain receipts
5. Deductions in relation to certain receipts
6. Limit on effect of additional calculation rule and deductions
7. Relationship with ICTA
8. Certain administrative provisions
9. Determinations affecting liability of more than one person
10. Effective duration of lease
11. Other interpretative provisions