http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/enacted

SCHEDULES

SCHEDULE 2Transitionals and savings

Part 7Property income

47Lease premiums: rules for determining effective duration of lease

The amendments made by paragraphs 498 and 506 of Schedule 1 (amendments of sections 291(3)(a) and 393J(3)(a) of CAA 2001) do not have effect in relation to leases granted before 1 April 2009.