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Contents

Legislation
Corporation Tax Act 2010

Crossheading Interpretation

  • Section 860 Relevant corporation tax relief
  • Section 861 Linked persons
  • Section 862 Lease, lessee, lessor and rent
  1. Interpretation
  2. Lease, lessee, lessor and rent

Section 862 | Lease, lessee, lessor and rent

From legislation.gov.uk

(1)This section applies for the purposes of this Chapter.

(2)“Lease” includes—

(a)an agreement for a lease, and

(b)any tenancy.

(3)“Lease” does not include a mortgage.

(4)A reference to a lessee or lessor—

(a)is to be read in accordance with subsections (2) and (3), and

(b)includes a reference to the successors in title of a lessee or lessor.

(5)“Rent” includes a payment by a tenant for work to maintain or repair leased premises which the lease does not require the tenant to carry out; and “premises” here includes land.

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