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Corporation Tax Act 2009
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Corporation Tax Act 2009, Section 65 is up to date with all changes known to be in force on or before 17 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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65Tenants dealing with land as property employed for purposes of tradeU.K.
This section has no associated Explanatory Notes
(1)This section applies if the tenant under the taxed lease—
(a)does not occupy the land subject to the taxed lease, or a part of it, but
(b)deals with its interest in the land, or the part of it, as property employed for the purposes of carrying on a trade.
(2)Section 63 applies as if the land or the part of it were occupied by the tenant for the purposes of the trade.
(3)But the tenant is not treated as incurring an expense in respect of the land for a qualifying day as a result of this section so far as the tenant is treated as incurring an expense under section 232 (tenants under taxed leases treated as incurring expenses) in respect of the land for the day in calculating the profits of the tenant's property business.
(4)This section is subject to sections 66 and 67 (restrictions on section 63 expenses where the additional calculation rule is relevant).
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