SolvedCG71140P | Land: leases: disposal of a short lease: contents
From HM Revenue & Customs · Capital Gains Manual
Contents7 entries
- CG71140Leases: disposal: short leases: introduction
- CG71141Short leases: disposal: allowable expenditure
- CG71170Short leases: disposal: lease subject to sub-lease not at rack rent
- CG71180Short leases: disposal: interaction with capital allowances
- CG71190Short leases: disposal of lease wasting asset at 6/4/65
- CG71200Short leases: disposal: relief given under ITTOIA05/S61 or CTA09/S63
- CG71210Short leases: assignment of short lease granted at under value