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Home / Simons-Taxes /Business tax /Part B3 Capital allowances /Division B3.11 Business premises renovation /Further provisions / B3.1120 Business premises renovation—meaning of 'lease' etc
Commentary

B3.1120 Business premises renovation—meaning of 'lease' etc

Business tax

The term 'lease' for the purposes of this Division includes an agreement for a lease, if the term to be covered by the lease has begun, and

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