Schedule 8 shall have effect as respects leases of land and, to the extent specified in paragraph 9 of that Schedule, as respects leases of property other than land.
Section 240: Leases of land and other assets.
Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part VII: Other property, businesses, investments etc.
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