- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Income Tax (Trading and Other Income) Act 2005
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Point in time view as at 06/04/2005.
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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 306.
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306Provisions about premiumsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)For the purposes of this Chapter, the presumption is that a sum paid on or in connection with the granting of a tenancy has been paid by way of premium.
(2)This does not apply if the sum is rent.
(3)This also does not apply so far as other sufficient consideration for the payment can be shown to have been given.
(4)In this section “sum” includes the value of any consideration.
(5)Where rule 3 in section 303 (rules for determining effective duration of lease) applies, the premium, or an appropriate part of it, payable for or in connection with either lease mentioned in that rule may be treated for the purposes of this Chapter as having been required under the other.
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