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Corporation Tax Act 2010
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858Lease treated as ending: rentcharge
This section has no associated Explanatory Notes
(1)Subsection (2) applies if a rentcharge payable by L, or a person linked to L, is secured on all or part of the property subject to the new lease.
(2)For the purposes of sections 855 to 857 the rent payable under the new lease must be treated as equal to the sum of the rentcharge and the rent payable under the lease.
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