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Changes over time for: Section 846
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Llinell Amser Newidiadau
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Status:
Point in time view as at 21/12/2012.
Changes to legislation:
Corporation Tax Act 2010, Section 846 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes to Legislation
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846Lease and rentU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies for the purposes of this Chapter.
(2)A reference to a lease includes a reference to any of the following—
(a)an underlease, sublease, tenancy or licence, and
(b)an agreement for a lease, underlease, sublease, tenancy or licence, and
(c)in the case of land outside the United Kingdom, an interest corresponding to a lease (as defined here).
(3)A reference to rent includes a reference to any payment under a lease.
(4)A reference to rent under a lease includes a reference to expenses which the tenant under the lease is treated as incurring in respect of the land subject to the lease under any of—
(a)sections 63 to 67 of CTA 2009 (land occupied for trade purposes), and
(b)sections 232 to 234 of that Act (taxed leases).
(5)Expenses within subsection (4) must be treated as having been paid as soon as they were incurred.
Yn ôl i’r brig