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Income Tax (Trading and Other Income) Act 2005 section Sch 2 para 19-20
Tenants under taxed leases
Sections 19 and 20 of Schedule 2 provide transitional rules ensuring that tenants who could claim deductions for lease premiums taxed on their landlords under the old ICTA rules (before 6 April 2005) continue to receive equivalent treatment under the ITTOIA 2005 regime (sections 60 to 67).
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