287 Circumstances in which additional calculation rule applies
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Additional calculation rule for reducing certain receipts

287  Circumstances in which additional calculation rule applies

(1)     The rule in section 288 (the additional calculation rule) applies in relation to the calculation of receipts under—

section 277 (lease premiums),

section 279 (sums payable instead of rent),

section 280 (sums payable for surrender of lease),

section 281 (sums payable for variation or waiver of [terms] of lease), or

section 282 (assignments for profit of lease granted at undervalue).

(2)

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