Statute
Section 854 — Corporation Tax Act 2010: New lease treated as ending
Text of the provision Official document
New lease treated as ending 854 1 Sections 855 to 857 treat the new lease as ending in certain circumstances for the purposes of this Chapter.
2 If any of those provisions apply in a given case, and the new lease is treated as ending on different dates, it must be treated as ending on the earlier or earliest of them.
Official source: legislation.gov.uk
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