[681AK Commercial rent: comparison with payments other than rent]
Income Tax Act 2007 (2007 c 3) | Legislation

[681AK  Commercial rent: comparison with payments other than rent]

[(1)     Subsection (2) applies—

(a)     for the purpose of making a comparison under rule 4 of section 681AD(3) if section 681AD has effect because of section 681AB(1), and

(b)     for the purpose of making a comparison under section 681AE(3) if section 681AE has effect because of section

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