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Income Tax Act 2007
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[F1681AIExclusion of service charges etcU.K.
This section has no associated Explanatory Notes
(1)This section applies for the purposes of sections 681AD and 681AE.
(2)A payment must be excluded so far as it is in respect of any of the following—
(a)services,
(b)the use of relevant assets, and
(c)rates usually borne by the tenant.
(3)The amount excluded must be just and reasonable.
(4)If a lease or agreement contains provisions fixing the payments or parts of payments which are in respect of services or the use of assets, those provisions are not conclusive.
(5)A relevant asset is any description of property or rights other than land or an interest in land.]
Textual Amendments
F1Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)
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