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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.

Taxation of income from land
Income from overseas property.

Section 41 | Income from overseas property.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 41 repealed (31.7.1998 with effect as mentioned in s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165(1), Sch. 27 Pt. III(4) Note