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Legislation
Income Tax Act 2007

Chapter 2 New lease of land after assignment or surrender

  • Crossheading Overview
  • Crossheading Application of the Chapter
  • Crossheading Taxation of consideration
  • Crossheading Relief for rent under new lease
  • Crossheading New lease treated as ending
  • Crossheading Lease varied to provide for increased rent
  • Crossheading Interpretation
  1. Income Tax Act 2007
  2. /
  3. /Part 12A Sale and lease-back etc

Chapter 2 New lease of land after assignment or surrender

From legislation.gov.uk

Contents

  1. Crossheading Overview
  2. Crossheading Application of the Chapter
  3. Crossheading Taxation of consideration
  4. Crossheading Relief for rent under new lease
  5. Crossheading New lease treated as ending
  6. Crossheading Lease varied to provide for increased rent
  7. Crossheading Interpretation
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