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Contents

Official guidance

Capital Gains Manual

CG71350P · Land: leases: alteration of terms of lease

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CG71350 · Leases: capital sum received for alteration of terms: introduction
CG71352 · Leases: commutation of rent provided for in terms of lease
CG71370 · Leases: commutation of rent where landlord is a freeholder
CG71371 · Leases: commutation of rent: landlord is leaseholder under short lease
CG71372 · Leases: commutation of rent otherwise than under terms of lease
CG71351 · Leases: capital sum received for alteration of terms: introduction
CG71354 · Leases: commutation of rent or variation of terms: assessing time limits
CG71355 · Leases: commutation of rent or variation of terms: assessing time limits
CG71356 · Leases: Assessments for periods ended more than 6 years previously
CG71357 · Leases: Assessments for periods ended more than 6 years previously

Capital Gains Manual
Land: leases: alteration of terms of lease: contents

CG71354 | Leases: commutation of rent or variation of terms: assessing time limits

From HM Revenue & Customs · Capital Gains Manual

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