65 Restrictions on section 61 expenses: lease of part of premises
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

65  Restrictions on section 61 expenses: lease of part of premises

(1)     This section applies if—

(a)     [section 64 applies], and

(b)     the lease granted out of the taxed lease does not extend to the whole of the premises subject to the taxed lease.

(2)     Subsections (3) to (5) apply for a qualifying day

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