Capital Gains Manual

CG70800P - Land: leases: granting of a lease: introduction: contents

1. CG70800

   Leases: granting of a lease: introduction
2. CG70820

   Leases: granting of a lease: premiums
3. CG70822

   Leases: granting of a lease: no premium paid on grant of lease
4. CG70825

   Leases: granting of a lease: transactions not at arm's length or between connected persons: imputed premiums
5. CG70830

   Leases: granting of a lease: reverse premiums
6. CG70840

   Leases: granting of a lease: capital improvements by tenant