221 Sums payable for variation or waiver of terms of lease
Corporation Tax Act 2009 (2009 c 4) | Legislation

221  Sums payable for variation or waiver of terms of lease

(1)     This section applies if—

(a)     a sum becomes payable by the tenant (otherwise than by way of rent) as consideration for the variation or waiver of a term of a lease,

(b)     the sum is due to the landlord or a company which is connected with the landlord, and

(c)     the period for which the variation or waiver has effect is 50

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