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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. Position where lease may be ended

Section 856 | Position where lease may be ended

From legislation.gov.uk

(1)This section applies if under the new lease the lessor, or L or a person linked to L, has power to end the lease before the end of the term for which it was granted.

(2)The term of the lease must be treated as ending on the earliest date with effect from which the lessor, or L or a person linked to L, could end the lease by exercising the power.

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