CG71120 - Leases: Disposal: Assignment or surrender of long lease

A gain arising on the disposal of a long lease, that is a lease with a remaining term of more than 50 years at the date of its disposal, is calculated in the normal way. »Ê¹ÚÌåÓýapp only special rules which might apply are those relating to the surrender of leases, see CG71230P and CG71300.