292 Tenants under taxed leases treated as incurring expenses
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

292  Tenants under taxed leases treated as incurring expenses

(1)     The tenant under a taxed lease is treated as incurring an expense of a revenue nature in respect of the premises subject to the taxed lease for each qualifying day.

(2)     If there is more than one taxed receipt, this section applies separately in relation to each of them.

(3)     A day is a

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