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Contents

Legislation
Income Tax Act 2007

Crossheading Interpretation etc

  • Section 681AI Exclusion of service charges etc
  • Section 681AJ Commercial rent: comparison with rent under a lease
  • Section 681AK Commercial rent: comparison with payments other than rent
  • Section 681AL Lease and rent
  • Section 681AM Associated persons
  • Section 681AN Land outside the UK
  1. Chapter 1 Payments connected with transferred land
  2. Crossheading Interpretation etc

Crossheading Interpretation etc

From legislation.gov.uk

Contents

  1. Section 681AI Exclusion of service charges etc
  2. Section 681AJ Commercial rent: comparison with rent under a lease
  3. Section 681AK Commercial rent: comparison with payments other than rent
  4. Section 681AL Lease and rent
  5. Section 681AM Associated persons
  6. Section 681AN Land outside the UK
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