A capital gains tax anti-avoidance provision contained in section 13 of the Taxation of Chargeable Gains Act 1992, which attributes capital gains made by a non-UK company to UK shareholders in proportion to their shareholding in the company.

A notice served pursuant to section 146 of the Law of Property Act 1925, which is a required precursor to forfeiture in respect of breaches other than non-payment of rent.

Notice before forfeiture To: [insert full name of Tenant] of [insert address] [incorporated in England and Wales with company registration number [insert company registration number]] or other the tenant of the Property. Law of Property Act 1925 section 146 Lease a lease of the Property dated [insert date] and made between [insert full name of original Landlord] and [insert

Notice before forfeiture To: [insert full name of Tenant] of [insert address] [incorporated in England and Wales with company registration number [insert company registration number]] Law of Property Act 1925 section 146 Lease • a lease of the Property dated [insert date] and made between [insert full name of original Landlord] and [insert full name of original Tenant] [and (3) [insert full name of original Guarantor]] Property • [insert details] I,

Section 149(6) of the Law of Property Act 1925 (LPA 1925) provides that: ‘Any lease or underlease, at a rent, or in consideration of a fine, for life or lives or for any term of years determinable with life or lives, or on the marriage of the lessee, [or on the formation of a civil partnership between the lessee and another person,] or any contract therefor, made before or after the commencement of this Act, or created by virtue of Part V of the Law of Property Act 1922, shall take effect

The officer responsible for the proper administration of the local authority's financial affairs under section 151 Local Government Act 1972.

Section 16 of PACE 1984 grants constables with the power to execute warrants. If a warrant to enter has been granted, constables may authorise persons to accompany the search of premises in respect of the execution of the warrant, or through the seizure of anything related to the warrant.

This Practice Note provides an overview of the rules governing the executive compensation deduction limitation under section 162(m) of the Internal Revenue Code (IRC), legislation as amended by the 2017 tax reform legislation known as the Tax Cuts and Jobs Act (Pub. L. No. 115-97) (TCJA), the American Rescue Plan Act (Pub. L. No. 117-2) (ARPA), s 9708), and the One Big Beautiful Bill Act (Pub. L. No. 117–2) (OBBBA), § 70242). IRC, s 162(m) generally imposes a USD 1 million limit on the annual deduction that a public corporation (or certain other reporting entity) may take for compensation paid to so-called covered employees. It is important for practitioners to understand these rules, including the full scope of the TCJA amendments (which are effective for tax years beginning after 31 December 2017), and the expanded covered employee definition under the ARPA (effective for tax years beginning after December 31, 2026), to help their public and reporting company clients structure compensation packages for senior executives that

Section 17 of PACE 1984 provides constables with the power to enter premises in order to execute a warrant of arrest, or to arrest a person for an offence.

According to section 329 of the Town and Country Planning Act 1990 (TCPA 1990), a notice served by post has to be sent 'in a prepaid registered letter, or by the recorded delivery service'. With all notices under TCPA 1990, including those served on an ‘owner/occupier’, because the names of

Section 18 of the Landlord and Tenant Act 1927. This operates as a statutory cap on the amount of damages which a landlord can recover from a tenant at the end of a lease term in respect of dilapidations.

Section 180 of the Town and Country Planning Act 1990 (TCPA 1990) is in the following terms: ‘…180 Effect of planning permission, etc, on enforcement or breach of condition notice— (1) Where, after the service of— (a) a copy of an enforcement notice; or (b) a breach of condition notice, planning permission is granted for any development carried out before the grant of that permission, the notice shall cease to have effect so far as inconsistent