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Contents

Legislation
Corporation Tax Act 2009

Crossheading Introduction

  • Section 215 Overview of Chapter
  • Section 216 Meaning of “short-term lease”
  1. Introduction
  2. Meaning of “short-term lease”

Section 216 | Meaning of “short-term lease”

From legislation.gov.uk

In this Chapter “short-term lease” means a lease whose effective duration is 50 years or less.

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