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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Amounts treated as receipts: leases

  • Section 277 Lease premiums
  • Section 278 Amount treated as lease premium where work required
  • Section 279 Sums payable instead of rent
  • Section 280 Sums payable for surrender of lease
  • Section 281 Sums payable for variation or waiver of terms of lease
  • Section 281A Sums to which sections 277 to 281 do not apply
  • Section 282 Assignments for profit of lease granted at undervalue
  • Section 283 Provisions supplementary to section 282
  1. Chapter 4 Profits of property businesses: lease premiums etc.
  2. Crossheading Amounts treated as receipts: leases

Crossheading Amounts treated as receipts: leases

From legislation.gov.uk

Contents

  1. Section 277 Lease premiums
  2. Section 278 Amount treated as lease premium where work required
  3. Section 279 Sums payable instead of rent
  4. Section 280 Sums payable for surrender of lease
  5. Section 281 Sums payable for variation or waiver of terms of lease
  6. Section 281A Sums to which sections 277 to 281 do not apply
  7. Section 282 Assignments for profit of lease granted at undervalue
  8. Section 283 Provisions supplementary to section 282
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