Part 7 – Property Income (paras 35-52)

Contents

35. Lease premiums [CTA 2009 Sch 2 para 35] Section commentary
36. Lease premiums: sums payable instead of rent [CTA 2009 Sch 2 para 36] Section commentary
37. Lease premiums: sums payable for surrender of lease [CTA 2009 Sch 2 para 37] Section commentary
38. Lease premiums: assignments for profit of lease granted at undervalue [CTA 2009 Sch 2 para 38] Section commentary
39. Lease premiums: pre-commencement receipts under ICTA treated as taxed receipts [CTA 2009 Sch 2 para 39] Section commentary
40. Lease premiums: taking account of reductions under section 37(2) or (3) of ICTA [CTA 2009 Sch 2 para 40] Section commentary
41. Lease premiums: taking account of deductions for rent as a result of section 37(4) or 87(2) of ICTA [CTA 2009 Sch 2 para 41] Section commentary
42. Lease premiums: time limits for claims for repayment of tax [CTA 2009 Sch 2 para 42] Section commentary
43-47. Lease premiums: rules for determining effective duration of lease [CTA 2009 Sch 2 paras 43-47] Section commentary
48. Lease premiums: meaning of “premium” [CTA 2009 Sch 2 para 48] Section commentary
49. Reverse premiums [CTA 2009 Sch 2 para 49] Section commentary
50. Deductions for expenditure on energy-saving items [CTA 2009 Sch 2 para 50] Section commentary
51. Adjustment on change of basis [CTA 2009 Sch 2 para 51] Section commentary
52. Meaning of “mineral royalties” [CTA 2009 Sch 2 para 52] Section commentary

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