CG70701 - Leases: introduction: contents

TOPIC

INSTRUCTIONS

INTRODUCTION

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Duration of a lease

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Definitions

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Grant of lease: Part disposal

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Sale & Leaseback

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GRANTING OF LEASES

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Premiums & Reverse Premiums

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Interaction with Schedule A

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Leases out of freeholds or long leases

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Leases out of short leases

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DISPOSAL OF LEASES

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Disposal of short leases

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Special rules on surrenders of leases

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Termination of leases

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ALTERATION OF TERMS OF LEASES

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MERGER OF LEASES

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