SolvedCrossheading Tenants under taxed leases
From legislation.gov.uk
Contents
- Section 60 Tenants under taxed leases: introduction
- Section 61 Tenants occupying land for purposes of trade treated as incurring expenses
- Section 62 Limit on deductions if tenant entitled to mineral extraction allowance
- Section 63 Tenants dealing with land as property employed for purposes of trade
- Section 64 Restrictions on section 61 expenses: lease premium receipts
- Section 65 Restrictions on section 61 expenses: lease of part of premises
- Section 66 Corporation tax receipts under ICTA treated as taxed receipts
- Section 67 Restrictions on section 61 expenses: corporation tax receipts under ICTA