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Contents

Legislation

Corporation Tax Act 2009

Crossheading Introduction

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Section 215 Overview of Chapter
Section 216 Meaning of “short-term lease”

Chapter 4 Profits of property businesses: lease premiums etc
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 215 Overview of Chapter
Section 216 Meaning of “short-term lease”