Section 681BC: Position where new lease does not include all original property
1008.This section deals with the position where the new lease does not include all the original property. It is based on section 780(4) of ICTA.
Taxation (International and Other Provisions) Act 2010
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- UK Public General Acts
- 2010 c. 8
- Explanatory Notes
- Commentary on Sections
- Schedule 4
- Chapter 2: New lease of land after assignment or surrender
- Section 681BC: Position where new lease does not include all original property
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