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Finance Act 1967
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- UK Public General Acts
- 1967 c. 54
- SCHEDULE 13
- PART I
- Expenditure by tenant under...
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Expenditure by tenant under terms of lease
9(1)Paragraph 7 of Schedule 8 to the Finance Act 1965 (landlord's expenditure deductible in computing his gain on disposal of lease to include tenant's expenditure) shall apply on the disposal by way of grant of the lease and on any subsequent disposal of the asset out of which the lease is granted, and accordingly in that paragraph the words " on a disposal of the lease " shall cease to have effect.
(2)This paragraph shall have effect as respects all years of assessment and accounting periods ending before or after the passing of this Act.
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