Direct Tax Acts, Finance Act 2022
653AHA Sites subject to a relevant contractFA22 s98(9)
[(1) In this section—
“lease” has the same meaning as it has in the Capital Gains Tax Acts;
“relevant contract” means a lease, other than a ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.