Part 4Property income
C1Chapter 4Profits of property businesses: lease premiums etc
Annotations:
Modifications etc. (not altering text)
Effective duration of lease
F1245Information about effective duration of lease
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Pt. 4 Ch. 4 applied by 2010 c. 8, s. 436(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))