1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

10.10Premiums on Leases TCA97 s98 Where a premium is received on the granting of a lease of less than 50 years duration a portion of the premium is treated as rent and assessed in the first year....
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.

Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016