B6.314 Lease premiums—multiple taxpayers affected
The payment of a premium will often have tax consequences for more than one person. For example, the recipient of the premium is taxed on part of the payment under the rules at B6.301B onwards, and the payee claims relief for that part (see B6.310). There is therefore a need for a procedure to ensure that the same figures are used to determine the tax position of each
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