LEASE PREMIUMS

35  Section 217 does not apply in relation to a lease granted pursuant to a contract entered into before 4 April 1963.

Origin

Para. 35: ICTA 1988, s. 39(1).


LEASE PREMIUMS: SUMS PAYABLE INSTEAD OF RENT

36  Section 219 does not apply in relation to a lease granted–

(a)before 6 April 1963, or

(b)pursuant to a contract entered into before 4 April 1963.

Origin

Para. 36: ICTA 1988, s. 39(1).


LEASE PREMIUMS: SUMS PAYABLE FOR SURRENDER OF LEASE

37  Section 220 does not apply in relation to a lease granted–

(a)before 6 April 1963, or

(b)pursuant to a contract entered into before 4 April 1963.

Origin

Para. 37: ICTA 1988, s. 39(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.