136 Lease premiums etc: reduction of receipts
Corporation Tax Act 2009 (2009 c 4) | Legislation

136  Lease premiums etc: reduction of receipts

(1)     This section applies for the purpose of calculating the profits of a trade of dealing in land if a receipt of the trade falls within one of the following categories—

(a)     lease premiums within section 217,

(b)     sums within section 219 (sums payable instead of rent),

(c)     sums within section 220 (sums payable for surrender of a lease),

(d)

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