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Legislation
Corporation Tax Act 2009

Crossheading Amounts treated as receipts: leases

  • Section 217 Lease premiums
  • Section 218 Amount treated as lease premium where work required
  • Section 219 Sums payable instead of rent
  • Section 220 Sums payable for surrender of lease
  • Section 221 Sums payable for variation or waiver of terms of lease
  • Section 221A Sums to which sections 217 to 221 do not apply
  • Section 222 Assignments for profit of lease granted at undervalue
  • Section 223 Provisions supplementary to section 222
  1. Chapter 4 Profits of property businesses: lease premiums etc
  2. Crossheading Amounts treated as receipts: leases

Crossheading Amounts treated as receipts: leases

From legislation.gov.uk

Contents

  1. Section 217 Lease premiums
  2. Section 218 Amount treated as lease premium where work required
  3. Section 219 Sums payable instead of rent
  4. Section 220 Sums payable for surrender of lease
  5. Section 221 Sums payable for variation or waiver of terms of lease
  6. Section 221A Sums to which sections 217 to 221 do not apply
  7. Section 222 Assignments for profit of lease granted at undervalue
  8. Section 223 Provisions supplementary to section 222
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