[105A Lease premiums]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[105A  Lease premiums]

[(1)     For the purposes of section 105(4B)(b) an amount is attributed to the relevant period “in respect of a lease premium” if—

(a)     the property consists of premises, or a part of premises, that are subject to a lease,

(b)     the premises are not mainly used by P for a purpose other than the provision of living accommodation to which this

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