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Legislation
Corporation Tax Act 2009

Crossheading Other supplementary provisions

  • Section 289 Effect of company starting or ceasing to be within charge to corporation tax
  • Section 290 Overseas property businesses and overseas land: adaptation of rules
  • Section 291 Meaning of “lease” and “premises”
  1. Other supplementary provisions
  2. Meaning of “lease” and “premises”

Section 291 | Meaning of “lease” and “premises”

From legislation.gov.uk

(1)In this Part “lease” includes—

(a)an agreement for a lease (so far as the context permits), and

(b)any tenancy,

but does not include a mortgage.

(2)In this Part “premises” includes land.

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