307 Interpretation
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

307 Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô

(1)     In this Chapter “premium†includes any similar sum payable to the immediate or a superior landlord or to a person connected with such a person.

(2)     In subsection (1) “sum†includes the value

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