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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Effective duration of lease

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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

Effective duration of lease
Information about effective duration of lease

Section 305 | Information about effective duration of lease

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed