Income Tax, Finance Act 2010
16.9Charge on Assignment of a Lease at Undervalue
s99
Where a short lease is granted for a premium less than its full market value and then assigned by the lessee for a consideration exceeding t...
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.