280 Sums payable for surrender of lease
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

280  Sums payable for surrender of lease

(1)     This section applies if, under the terms subject to which a short-term lease is granted, a sum becomes payable by the tenant as consideration for the surrender of the lease.

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

(a)     entering into

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