[681BA New lease after assignment or surrender]
Income Tax Act 2007 (2007 c 3) | Legislation

[Application of the Chapter]

[681BA  New lease after assignment or surrender]

[(1)     This Chapter has effect if each of conditions A to E is met.

(2)     Condition A is that—

(a)     a person (“L”) is a lessee of land under a lease which has 50 years or less to run (“the original lease”), and

(b)     L is entitled in respect of

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