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Income and Corporation Taxes Act 1988

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Changes over time for: Section 43D

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Version Superseded: 19/07/2006

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[F143D Interposed lease.U.K.

(1)This section applies to a finance agreement under which—

(a)a lease is granted in respect of land in the United Kingdom,

(b)a premium is payable in respect of the lease, and

(c)section 43A(1) is satisfied by reference to the receipt of the premium.

(2)Where this section applies, the person to whom the premium is payable shall be treated for the purposes of the Tax Acts as receiving it—

(a)by way of rent,

(b)in the course of a business falling within paragraph 1(1) of Schedule A [F2or in the course of a UK property business], and

(c)in the chargeable period in which the agreement is made;

and the premium shall be taken into account in computing the profits of the Schedule A business [F3or the UK property business] for the chargeable period in which the agreement is made.]

Textual Amendments

F1Ss. 43A-43G and cross-heading inserted (with effect in accordance with s. 110(2) of the amending Act) by Finance Act 2000 (c. 17), s.110(1)

F2Words in s. 43D(2)(b) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 28(a) (with Sch. 2)

F3Words in s. 43D(2) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 28(b) (with Sch. 2)

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