316 Transfer of interest in premises
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

316  Transfer of interest in premises

(1)     This section applies if, during the deduction period, the whole of the person's interest in the premises or in any part of them is transferred, whether by operation of law or otherwise.

(2)     For the tax year in which the transfer takes place—

(a)     the transferor

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