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Legislation

Finance Act 1995

Crossheading Taxation of income from land

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Section 39 Income chargeable under Schedule A.
Section 40 Non-residents and their representatives.
Section 41 Income from overseas property.
Section 42 Abolition of interest relief for commercially let property.

Part III Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Taxation of income from land

Crossheading Taxation of income from land

From legislation.gov.uk

Contents

Section 39 Income chargeable under Schedule A.
Section 40 Non-residents and their representatives.
Section 41 Income from overseas property.
Section 42 Abolition of interest relief for commercially let property.