Section 55

CAPITAL RECEIVED IN RESPECT OF LEASE TO BE TREATED AS INCOME

Related HMRC Manuals

1  [Repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

History

Para. 1 repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income tax and capital gains tax purposes for the tax year 2010–11 and subsequent tax years.


2(1)  [Inserts ITA 2007, Pt. 13, Ch. 6.]

2(2)  The amendment made by sub-paragraph (1) has effect in relation to–

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