»Ê¹ÚÌåÓýapp

S303 Income Tax (Trading and Other Income) Act 2005, S243 Corporation Tax Act 2009

»Ê¹ÚÌåÓýapp aim of these rules is to prevent artificial manipulation of the duration of a lease. »Ê¹ÚÌåÓýapp effect is, broadly, to ensure that a lease is treated as ending on the earliest date when it is expected to end to avoid short leases being presented as long leases. See PIM1206 for further details.