Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 19: Sale and lease-back etc
Chapter 2: New lease of land after assignment or surrender
Section 849: Overview
2507.This section summarises this Chapter. It is new.
2508.The word “lease” appears in subsection (1) for the first time in this Chapter. On the meaning of “lease” in this Chapter, see section 862.
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