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Legislation

Corporation Tax Act 2009

Crossheading Effective duration of lease

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Section 243 Rules for determining effective duration of lease
Section 244 Applying the rules in section 243
Section 245 Information about effective duration of lease

Corporation Tax Act 2009
Effective duration of lease

Section 245 | Information about effective duration of lease

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 245 omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 57

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