Statute
Section 240 — Taxation of Chargeable Gains Act 1992: Leases of land and other assets.
Text of the provision Official document
Leases of land and other assets. 240 Schedule 8 shall have effect as respects leases of land and, to the extent specified in paragraph 9 of that Schedule, as respects leases of property other than land.
Official source: legislation.gov.uk
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