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Finance Act 2004

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Changes over time for: Paragraph 10

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There are currently no known outstanding effects for the Finance Act 2004, Paragraph 10. Help about Changes to Legislation

10U.K.In Schedule 5 (amount of tax chargeable: rent), after paragraph 1 insert—

Amounts payable in respect of periods before grant of leaseU.K.

1AFor the purposes of this Part “rent” does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of the lease.

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