Direct Tax Acts, Finance Act 2022
354 Double rent allowance in respect of rent paid for certain business premises
FA90 s33(1) and (2)(a); FA95 s49; FA97 s27
(1) In this section –
“qualifying lease” means, subject to subsection (5...
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.