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BPR 177 - Improvements on land by sub-lessee under a sub-lease

31 July 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with the income tax consequences for the lessor, lessee and sub-lessee of land, arising from an obligation on the sub-lessee to effect improvements on the land under a sub-lease while no such express obligation for improvements to be effected is placed on the lessee by the main lease.

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