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Corporation Tax Act 2010

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Changes over time for: Section 843

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Point in time view as at 14/03/2012.

Changes to legislation:

Corporation Tax Act 2010, Section 843 is up to date with all changes known to be in force on or before 27 February 2025. 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. Help about Changes to Legislation

843Exclusion of service charges etcU.K.
This section has no associated Explanatory Notes

(1)This section applies for the purposes of sections 838 and 839.

(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.

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