Related Commentary  Related HMRC Manuals

846(1)  This section applies for the purposes of this Chapter.

846(2)  A reference to a lease includes a reference to any of the following–

(a)an underlease, sublease, tenancy or licence, and

(b)an agreement for a lease, underlease, sublease, tenancy or licence, and

(c)in the case of land outside the United Kingdom, an interest corresponding to a lease (as defined here).

846(3)  A reference to rent includes a reference to any payment under a lease.

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