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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.

Rents and other receipts from land
Treatment of premiums as rent.

Section 40 | Treatment of premiums as rent.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 40 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)