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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Effective duration of lease

  • Section 303 Rules for determining effective duration of lease
  • Section 304 Applying the rules in section 303
  • Section 305 Information about effective duration of lease
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 4 Profits of property businesses: lease premiums etc.

Crossheading Effective duration of lease

From legislation.gov.uk

Contents

  1. Section 303 Rules for determining effective duration of lease
  2. Section 304 Applying the rules in section 303
  3. Section 305 Information about effective duration of lease
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