Associated persons

Commercial rent, comparison with payments other than rent

Commercial rent, comparison with rent under lease

Exclusion of service charges

Insurance company expenses

Aggregation and apportionment

Associated persons

Carry-forward of parts of payments

Commercial rent, comparison with payments other than rent

Commercial rent, comparison with rent under lease

Deduction not to exceed commercial rent

Exclusion of service charges

Land outside the UK

Lease, meaning

Payments made for later periods

Rent, meaning

Land outside the UK

Lease, meaning

Leased assets

– see Leased assets

New lease after assignment or surrender

Conditions to be met

Consideration, taxation of

Early termination

Interpretation

Lease, meaning

Lessee or lessor, meaning

Linked persons

New lease treated as ending

Overview

Position where new lease not including all original property

Reduced rent

Relevant corporation tax relief

Relief for rent under new lease

Rent, meaning

Rentcharges

Right existed pre-22 June 1971

Variation of terms

Overview

Receipt brought into account

Relevant tax relief

Aggregation and apportionment of payments

Associated persons

Carry-forward

Commercial rent, comparison with rent under a lease/payments other than rent

Deduction not to exceed commercial rent

Deductions by way of

Land outside the UK

Lease, meaning

Payments made for later periods

Rent, meaning

Restriction

Service charges, exclusion

Spreading lease rental expenditure, rules

Transferor or associate becoming liable for payment of rent

Transferor or associate becoming liable for payment other than rent

Relocation of provisions