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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. Interpretation etc
  2. Land outside the UK

Section 681AN | Land outside the UK

From legislation.gov.uk

In the case of land outside the United Kingdom, expressions in this Chapter relating to interests in land and their disposition must be taken to relate to corresponding interests and dispositions.

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