CG71140P - Leases: disposal of a lease: short leases: contents
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CG71140Introduction
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CG71141Allowable expenditure
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CG71170Lease subject to sub-lease not at rack rent
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CG71180Interaction with capital allowances
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CG71190Wasting asset at 6 April 1965
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CG71200Relief given under S61 ITTOIA 2005 or S63 CTA 2009
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CG71210Assignment of short lease granted at under value