271 Meaning of “rent receivable in connection with a UK section 39(4) concern”
Corporation Tax Act 2009 (2009 c 4) | Legislation

271  Meaning of “rent receivable in connection with a UK section 39(4) concern”

(1)     For the purposes of this Chapter rent is receivable in connection with a UK section 39(4) concern if—

(a)     it is receivable in respect of an estate, interest or right in

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