Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings etc.

Part 4 U.K. Property income

Lease premiums: sums payable for surrender of lease U.K.

65 U.K. 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.