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
Taxation of Chargeable Gains Act 1992 Schedule 8 paragraph 4
Subleases out of short leases
Schedule 8 paragraph 4 sets out special rules for apportioning allowable expenditure when a landlord grants a sublease out of a short lease (one with 50 years or less to run) and receives a premium for doing so.
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.