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Contents

Legislation
Corporation Tax Act 2010

Crossheading Interpretation etc

  • 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
  1. Interpretation etc
  2. Land outside the UK

Section 848 | Land outside the UK

From legislation.gov.uk

In the case of land outside the United Kingdom, expressions in this Chapter relating to interests in land and their disposition must be taken to relate to corresponding interests and dispositions.

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