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Contents

Legislation

Finance Act 2013

Crossheading Miscellaneous

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Section 74 Community investment tax relief
Section 75 Lease premium relief
Section 76 Manufactured payments: stock lending arrangements
Section 77 Manufactured payments: general
Section 78 Relationship between rules prohibiting and allowing deductions
Section 79 Close companies

Miscellaneous
Lease premium relief

Section 75 | Lease premium relief

From legislation.gov.uk

Schedule 28 makes provision in relation to relief for lease premiums.