Related Commentary  Related HMRC Manuals


In s. 67, in the heading, the words “under ICTA” inserted by CTA 2009, s. 1322 and Sch. 1, para. 595(3), with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and capital gains tax purposes for the tax year 2009–10 and subsequent tax years.

67(1)  This section provides for the application of section 61 as a result of section 63 if–

(a)a lease has been granted out of the taxed lease,

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