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Legislation

Corporation Tax Act 2010

Crossheading Interpretation

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Section 860 Relevant corporation tax relief
Section 861 Linked persons
Section 862 Lease, lessee, lessor and rent

Chapter 2 New lease of land after assignment or surrender
Crossheading Interpretation

Crossheading Interpretation

From legislation.gov.uk

Contents

Section 860 Relevant corporation tax relief
Section 861 Linked persons
Section 862 Lease, lessee, lessor and rent