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Corporation Tax Act 2009 Schedule 2 paragraphs 18–20
Tenants under taxed leases
Schedule 2 paragraphs 18 to 20 provide transitional rules ensuring that lease premium receipts taxed under the old ICTA 1988 rules (before 1 April 2009 for corporation tax, or before 2005-06 for income tax) continue to be recognised under the CTA 2009 tenant deduction provisions in sections 62 to 67.
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