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 856: Position where lease may be ended
2538.This section deals with the position where the lease has a provision for early termination. It is based on section 780(2) and (7) of ICTA.
- Previous
- Explanatory Notes Table of contents
- Next