[F1681BENew lease treated as endingU.K.
This section has no associated Explanatory Notes
(1)Sections 681BF to 681BH treat the new lease as ending in certain circumstances for the purposes of this Chapter.
(2)If any of those provisions apply in a given case, and the new lease is treated as ending on different dates, it must be treated as ending on the earlier or earliest of them.]
Textual Amendments
F1Pt. 12A Ch. 2 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. 3 (with Sch. 9 paras. 1-9, 22)