The discussion in ¶1190-600 to 1191-300 as to the making, and the tax-deductibility, of rental rebates or selling agent's commission payments must be seen in the context of the tax consequences generally of the expiry or earlier termination of the lease and the sale of the leased equipment. In particular, the tax effects of rental rebates and selling agent's commission payments must be considered against the background of the capital allowance consequences of the termination of a lease. Some general comments have been made in the previous paragraphs, but this and the remaining sections of this chapter will examine the position in a little more detail.

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