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Finance Act 1974
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- UK Public General Acts
- 1974 c. 30
- SCHEDULE 9
- Tied premises
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This is the original version (as it was originally enacted).
Tied premises
12(1)For the purposes of this Chapter a person carrying on a trade who is a lessor of tied premises shall be treated as occupying those premises.
(2)The preceding sub-paragraph shall be construed in accordance with section 140(2) of the Taxes Act (income tax and corporation tax on tied premises).
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