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
Income Tax Act 2007 section 614BP
Effect of disposals of leases: general
Section 614BP deals with the tax consequences when a lessor, or a person connected with the lessor, disposes of a lease interest, the leased asset, or a representative asset, by deeming one accounting period to end and another to begin immediately before the disposal.
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.