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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.2 Trade receipts /Property income treated as trading income / B2.216 Tied premises
Commentary

B2.216 Tied premises

Business tax

The legislation1 concerning tied premises are phrased in general terms, but the situation they govern is best illustrated by the arrangements between a brewer and tenant landlords (see B5.611) as this is the main application of the statutes. A tied house is a pub which is required to buy at least some of its beer from a particular brewery or pub company.

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