The proviso for redemption usually refers to the covenant for payment and makes the right of redemption depend on payment of principal and interest in accordance with that covenant1. Where it does not do so, the proviso is independent of the covenant, and, if there is a proviso for redemption on payment of the principal at a distant date with interest in the meantime, there can be no foreclosure before the day fixed, notwithstanding that there is a covenant for periodical payment of interest and that the mortgagor is in default as to a payment
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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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