CG71230P | Land: leases: disposal of a lease: surrenders and extension: contentsFrom HM Revenue & Customs · Capital Gains ManualLoading versions…PreviousNextContents4 entriesCG71230Leases: Disposal: Surrender of a lease: IntroductionCG71240Leases: disposal: extension of lease: ESC D39CG71260Leases: consideration for surrender of: release from certain obligationsCG71262Leases: sum paid to procure surrender of leasePreviousNext