Capital Gains Manual

CG71000P - Land: leases: grant of lease out of short lease: contents

1. CG71000

   Leases: grant of lease out of a short lease: introduction
2. CG71001

   Leases: grant of lease out of short lease: allowable expenditure
3. CG71004

   Leases: grant of lease out of short lease: computation of gain
4. CG71007

   Leases: grant of lease out of short lease: sub-lease at higher rent
5. CG71012

   Leases: grant of lease out of short lease: part of land sub-let
6. CG71016

   Leases: grant of lease out of short lease: restriction of capital loss