289 The additional calculation rule: special cases
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

289  The additional calculation rule: special cases

(1)     This section explains how section 288 operates in some special cases.

(2)     If—

(a)     the receipt under calculation is under any of sections 277 to 281, and

(b)     the lease does not extend to the whole of

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