67 Restrictions on section 63 expenses: lease of part of premises
Corporation Tax Act 2009 (2009 c 4) | Legislation

67  Restrictions on section 63 expenses: lease of part of premises

(1)     This section applies if—

(a)     section 66 applies, and

(b)     the lease granted out of the taxed lease does not extend to the whole of the premises subject to the taxed lease.

(2)     Subsections (3) to (5) apply for a qualifying day

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