[681BM Lease, lessee, lessor and rent]
Income Tax Act 2007 (2007 c 3) | Legislation

[681BM  Lease, lessee, lessor and rent]

[(1)     This section applies for the purposes of this Chapter.

(2)     “Lease” includes—

(a)     an agreement for a lease, and

(b)     any tenancy.

(3)     “Lease” does

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