62 Tenants under taxed leases: introduction
Corporation Tax Act 2009 (2009 c 4) | Legislation

Tenants under taxed leases

62  Tenants under taxed leases: introduction

(1)     Sections 63 to 67 apply if land used in connection with a trade is subject to a taxed lease.

(2)     Section 63 (tenants occupying land for purposes of trade treated as incurring expenses) applies in calculating the profits of a trade carried on

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