PART IIPROVISIONS RELATING TO THE SCHEDULE A CHARGE

Premiums, leases at undervalue etc

34F1Treatment of premiums, etc. as rent.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35F3Charge on assignment of lease granted at an undervalue.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36F5Charge on sale of land with right to reconveyance.

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37 Premiums paid etc: deductions from premiums and rent received.

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F837ASection 37(4) and reductions in receipts under ITTOIA 2005

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

38 Rules for ascertaining duration of leases.

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39 Saving for pre-1963 leases, and special relief for individuals.

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .