Commentary

C2.1109 Leases of land

Capital gains tax
Capital gains tax | Commentary

C2.1109 Leases of land

Capital gains tax | Commentary

C2.1109 Leases of land

There are special rules relating to the assignment of leases of land which are wasting assets1 and to the modification of the part disposal provisions2 in relation to the grant of a lease of land for a premium. These matters are dealt with in Division C2.12.

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