304 Applying the rules in section 303
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

304  Applying the rules in section 303

(1)     The rules in section 303 apply by reference to the facts known or ascertainable—

(a)     at the time of the grant of the lease, or

(b)     if the determination is for the purposes of section 281 (sums payable for variation or waiver of [terms] of lease), at the time when the contract for the variation or waiver is entered

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