Statute
Section 681BI — Income Tax Act 2007: Lease treated as ending: rentcharge
Text of the provision Official document
Lease treated as ending: rentcharge 681BI 1 Subsection (2) applies if a rentcharge payable by L, or a person linked to L, is secured on all or part of the property subject to the new lease.
2 For the purposes of sections 681BF to 681BH the rent payable under the new lease must be treated as equal to the sum of the rentcharge and the rent payable under the lease.
Official source: legislation.gov.uk
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