220 Sums payable for surrender of lease
Corporation Tax Act 2009 (2009 c 4) | Legislation

220  Sums payable for surrender of lease

(1)     This section applies if, under the terms subject to which a short-term lease is granted, a sum becomes payable by the tenant as consideration for the surrender of the lease.

(2)     The company to which the sum is due is treated as—

(a)     entering into

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