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Legislation
Corporation Tax Act 2010

Crossheading New lease treated as ending

  • Section 854 New lease treated as ending
  • Section 855 Position where rent reduces
  • Section 856 Position where lease may be ended
  • Section 857 Position where lease may be varied
  • Section 858 Lease treated as ending: rentcharge
  1. New lease treated as ending
  2. New lease treated as ending

Section 854 | New lease treated as ending

From legislation.gov.uk

(1)Sections 855 to 857 treat the new lease as ending in certain circumstances for the purposes of this Chapter.

(2)If any of those provisions apply in a given case, and the new lease is treated as ending on different dates, it must be treated as ending on the earlier or earliest of them.

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