Schedule 8 LeasesC1
United Kingdom
- Leases of land as wasting assets: curved line restriction of allowable expenditure
- Premiums for leases
- Subleases out of short leases
- Exclusion of premiums taxed as receipts of a property business etc.
- Duration of leases
- Leases of property other than land
- Interpretation
Annotations
Modifications
- C1
Sch. 8 modified (with effect in accordance with s. 39(4)(a)(5) of the amending Act) by Finance Act 1995 (c. 4), s. 39(3), Sch. 6 para. 37