F1Part 12ASale and lease-back etc
Annotations:
Amendments (Textual)
F2Chapter 2New lease of land after assignment or surrender
Annotations:
Amendments (Textual)
F2
Pt. 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)
New lease treated as ending
681BENew lease treated as ending
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.
Pt. 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)