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Legislation
Corporation Tax Act 2010

Chapter 2 New lease of land after assignment or surrender

  • Crossheading Introduction
  • Crossheading Application of the Chapter
  • Crossheading Taxation of consideration
  • Crossheading Relief for rent under new lease
  • Crossheading New lease treated as ending
  • Crossheading Lease varied to provide for increased rent
  • Crossheading Interpretation
  1. Part 19 Sale and lease-back etc
  2. Chapter 2 New lease of land after assignment or surrender

Chapter 2 New lease of land after assignment or surrender

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Application of the Chapter
  3. Crossheading Taxation of consideration
  4. Crossheading Relief for rent under new lease
  5. Crossheading New lease treated as ending
  6. Crossheading Lease varied to provide for increased rent
  7. Crossheading Interpretation
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