http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/43
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
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2024-04-09
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2024-01-04
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SCHEDULES
SCHEDULE 2Transitionals and savings
Part 7Property income
Lease premiums: rules for determining effective duration of lease
43
1
In relation to a lease granted after 24 August 1971 and before 1 April 2009, section 243 applies with the following modifications.
2
In subsection (1) for Rule 1 substitute—
Rule 1: A lease is not to be treated as having been granted for a term longer than one ending on a date before the end of the term for which the lease was granted if—
a
the terms of the lease or any other circumstances make it unlikely that the lease will continue beyond that date, and
b
the premium was not substantially greater than it would have been had the term been one ending on that date.
3
Omit subsection (3).