Commentary

B2.216 Tied premises

Business tax
Business tax | Commentary

B2.216 Tied premises

Business tax | Commentary

B2.216 Tied premises

The legislation1 concerning tied premises are phrased in general terms, but the situation they govern is best exemplified by the arrangements between a brewer and tenant landlords (see B5.611). Indeed this is the main application of the statutes. A tied house is a pub which is required to buy at least some of its beer from a particular brewery or pub company.

Four conditions need to be satisfied for the statutory rule to apply which treats the income as trading income2:

  1.  

    •     a trader must, in the course of trading, supply (or be concerned in the supply of)

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