http://www.legislation.gov.uk/ukpga/2005/5/schedule/2/part/4/crossheading/lease-premiums-sums-payable-for-surrender-of-lease
Income Tax (Trading and Other Income) Act 2005
An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.
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Statute Law Database
2024-04-02
Expert Participation
2023-07-11
Income Tax (Trading and Other Income) Act 2005
s. 7A-7D
Finance Act 2022
Sch. 1
para. 3
Income Tax (Trading and Other Income) Act 2005
s. 31E(4)
Finance Act 2022
Sch. 1
para. 7(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 649(1A)
(1B)
Finance (No. 2) Act 2023
Sch. 2
para. 11(2)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 679(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 11(5)(b)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 679A(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 11(6)(b)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 680(1A)
Finance (No. 2) Act 2023
Sch. 2
para. 11(7)(a)
Sch. 2
para. 14(3)(a)
SCHEDULES
SCHEDULE 2Transitionals and savings etc.
Part 4Property income
Lease premiums: sums payable for surrender of lease
65
Section 280 does not apply in relation to a lease granted—
a
before 6th April 1963, or
b
pursuant to a contract entered into before 4th April 1963.