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 681BA
New lease after assignment or surrender
Section 681BA sets out the five conditions (A to E) that must all be met for the anti-avoidance rules in this Chapter to apply, targeting situations where a lessee assigns or surrenders an original lease and then obtains a new, shorter lease over the same land.
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.