[681CE Commercial rent]
Income Tax Act 2007 (2007 c 3) | Legislation

[681CE  Commercial rent]

[(1)     Subsection (3) applies for the purpose of making a comparison under rule 4 of section 681CC(3).

(2)     In this section “the actual lease” means the lease mentioned in section 681CB(2)(a).

(3)     The commercial rent is the rent which might at the relevant time be expected to be paid under a lease of the

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