# Taxation of Chargeable Gains Act 1992, Section 240: Leases of land and other assets.


Schedule 8 shall have effect as respects leases of land and, to the extent specified in paragraph 9 of that Schedule, as respects leases of property other than land.

---
Source: https://www.legislation.gov.uk/ukpga/1992/12/section/240 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-240
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.