Statute
Section 856 — Corporation Tax Act 2010: Position where lease may be ended
Text of the provision Official document
Position where lease may be ended 856 1 This section applies if under the new lease the lessor, or L or a person linked to L, has power to end the lease before the end of the term for which it was granted.
2 The term of the lease must be treated as ending on the earliest date with effect from which the lessor, or L or a person linked to L, could end the lease by exercising the power.
Official source: legislation.gov.uk
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