Statute
Section 291 — Corporation Tax Act 2009: Meaning of “lease” and “premises”
Text of the provision Official document
Meaning of “lease” and “premises” 291 1 In this Part “ lease ” includes—
a an agreement for a lease (so far as the context permits),
and b any tenancy, but does not include a mortgage.
2 In this Part “ premises ” includes land.
Official source: legislation.gov.uk
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