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Legislation

Finance Act 1998

Crossheading Rents and other receipts from land

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Section 38 Taxation of rents and other receipts from land.
Section 39 Land managed as one estate and maintenance funds for historic buildings.
Section 40 Treatment of premiums as rent.
Section 41 Tied premises: receipts and expenses treated as those of trade.

Chapter I Income Tax and Corporation Tax
Crossheading Rents and other receipts from land

Crossheading Rents and other receipts from land

From legislation.gov.uk

Contents

Section 38 Taxation of rents and other receipts from land.
Section 39 Land managed as one estate and maintenance funds for historic buildings.
Section 40 Treatment of premiums as rent.
Section 41 Tied premises: receipts and expenses treated as those of trade.