[270IG Treatment of leases]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Leases]

[270IG  Treatment of leases]

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

(2)     A lease is treated as continuing if it is renewed, extended or replaced.

(3)     If a lease is terminated and, with the consent of the lessor, the lessee of a building or structure remains in possession of the building or structure after the termination

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