63 Tenants dealing with land as property employed for purposes of trade
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

63  Tenants dealing with land as property employed for purposes of trade

(1)     This section applies if the tenant under the taxed lease—

(a)     does not occupy the land subject to the taxed lease, or a part of it, but

(b)     deals with

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