[681BJ Lease varied to provide for increased rent]
Income Tax Act 2007 (2007 c 3) | Legislation

[Lease varied to provide for increased rent]

[681BJ  Lease varied to provide for increased rent]

[(1)     This section applies if each of conditions A to D is met.

(2)     Condition A is that—

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

(b)     the lessee is entitled

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