Where land1 comprised in a holding to which the provisions of the Landlord and Tenant Act 1927 relating to compensation for improvements and goodwill on the termination of business tenancies2 apply is comprised in a compulsory rights order3, whether any other land is comprised in the holding, or comprised in the order, or not, and (1) the tenancy4 under which that holding was held immediately before the operative date5 continues until after the end of the period of occupation6; (2) before the operative date improvements
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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