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Legislation
Income Tax Act 2007

Crossheading New lease treated as ending

  • Section 681BE New lease treated as ending
  • Section 681BF Position where rent reduces
  • Section 681BG Position where lease may be ended
  • Section 681BH Position where lease may be varied
  • Section 681BI Lease treated as ending: rentcharge
  1. New lease treated as ending
  2. New lease treated as ending

Section 681BE | New lease treated as ending

From legislation.gov.uk

(1)Sections 681BF to 681BH treat the new lease as ending in certain circumstances for the purposes of this Chapter.

(2)If any of those provisions apply in a given case, and the new lease is treated as ending on different dates, it must be treated as ending on the earlier or earliest of them.

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