Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 220
Sums payable for surrender of lease
Section 220 deals with the tax treatment of sums payable by a tenant as consideration for the surrender of a short-term lease, treating part of the payment as a taxable property business receipt.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.