Section 681BD: Relief for rent under new lease
1009.This section makes it clear that the normal rules for tax relief apply to rent under the new lease. It is based on section 780(1) of ICTA and paragraph 5 of Schedule 2 to ITTOIA.
Taxation (International and Other Provisions) Act 2010
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- UK Public General Acts
- 2010 c. 8
- Explanatory Notes
- Commentary on Sections
- Schedule 4
- Chapter 2: New lease of land after assignment or surrender
- Section 681BD: Relief for rent under new lease
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