Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Schedule 4: Sale and lease‑back etc: new Part 12A of ITA 2007

Chapter 2: New lease of land after assignment or surrender

Section 681BC: Position where new lease does not include all original property

1008. This section deals with the position where the new lease does not include all the original property. It is based on section 780(4) of ICTA.