279 Sums payable instead of rent
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

279  Sums payable instead of rent

(1)     This section applies if—

(a)     under the terms subject to which a lease is granted a sum becomes payable by the tenant instead of the whole or a part of the rent for a period, and

(b)     the period is 50 years or less.

(2)     The person to whom the sum is due is treated as—

(a)

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