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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 12 Supplementary

  • Section 361 Changes in trustees and personal representatives
  • Section 362 Effect of company starting or ceasing to be within charge to income tax
  • Section 363 Overseas property businesses and overseas land: adaptation of rules
  • Section 364 Meaning of “lease” and “premises”
  1. Chapter 12 · Supplementary
  2. Meaning of “lease” and “premises”

Section 364 | Meaning of “lease” and “premises”

From legislation.gov.uk

(1)In this Part “lease” includes—

(a)an agreement for a lease (so far as the context permits), and

(b)any tenancy,

but does not include a mortgage.

(2)In this Part “premises” includes land.

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