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Legislation

Corporation Tax Act 2010

Crossheading Interpretation etc

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Section 843 Exclusion of service charges etc
Section 844 Commercial rent: comparison with rent under a lease
Section 845 Commercial rent: comparison with payments other than rent
Section 846 Lease and rent
Section 847 Associated persons
Section 848 Land outside the UK

Corporation Tax Act 2010
Chapter 1 Payments connected with transferred land

Crossheading Interpretation etc

From legislation.gov.uk

Contents

Section 843 Exclusion of service charges etc
Section 844 Commercial rent: comparison with rent under a lease
Section 845 Commercial rent: comparison with payments other than rent
Section 846 Lease and rent
Section 847 Associated persons
Section 848 Land outside the UK

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