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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CG70200C
  3. CG70700C

CG71350P - Capital Gains Manual: Land: Leases: Alteration of terms of lease: contents

Leases

Alteration of terms of lease

  1. CG71350
    Capital sum received for alteration of terms: introduction
  2. CG71351
    Leases: capital sum received for alteration of terms: introduction
  3. CG71352
    Commutation of rent provided for in terms of lease
  4. CG71353
    Leases: commutation of rent provided for in terms of lease
  5. CG71354
    Leases: commutation of rent or variation of terms: assessing time limits
  6. CG71355
    Leases: commutation of rent or variation of terms: assessing time limits
  7. CG71356
    Leases: Assessments for periods ended more than 6years previously
  8. CG71357
    Leases: Assessments for periods ended more than 6years previously
  9. CG71360
    Leases: commutation of rent/variation of terms of lease: 6/4/96p
  10. CG71370
    Leases: commutation of rent where landlord is a freeholder
  11. CG71371
    Leases: commutation of rent: landlord is leaseholder under short lease
  12. CG71372
    Leases: commutation of rent otherwise than under terms of lease
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