Chapter 4 Profits of property businesses: lease premiums etc.
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading Amounts treated as receipts: leases
- Crossheading Other amounts treated as receipts
- Crossheading Additional calculation rule for reducing certain receipts
- Crossheading Deductions in relation to certain receipts
- Crossheading Limit on effect of additional calculation rule and deductions
- Crossheading Relationship with ICTA
- Crossheading Certain administrative provisions
- Crossheading Determinations affecting liability of more than one person
- Crossheading Effective duration of lease
- Crossheading Other interpretative provisions