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Debates
25 Mar 2013
Commons
Commons Chamber
40. Lease premium relief (25 Mar 2013)
39. Community investment tax relief
40. Lease premium relief
41. Manufactured payments
Monday 25th March 2013
(11 years, 1 month ago)
Commons Chamber
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Resolved,
That provision may be made in relation to the deductions that are allowed to tenants under taxed leases (as defined in section 287 of the Income Tax (Trading and Other Income) Act 2005 and section 227 of the Corporation Tax Act 2009).