Skip to content

Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Part 3 Property income

Find in this level

Chapter 1 Introduction
Chapter 2 Property businesses
Chapter 3 Profits of property businesses: basic rules
Chapter 4 Profits of property businesses: lease premiums etc.
Chapter 5 Profits of property businesses: other rules about receipts and deductions
Chapter 6 Commercial letting of furnished holiday accommodation
Chapter 7 Adjustment income
CHAPTER 7A Cash basis: adjustments for capital allowances
Chapter 8 Rent receivable in connection with a UK section 12(4) concern
Chapter 9 Rent receivable for UK electric-line wayleaves
Chapter 10 Post-cessation receipts
Chapter 11 Overseas property income
Chapter 12 Supplementary

Income Tax (Trading and Other Income) Act 2005
Part 3 Property income

Part 3 Property income

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Property businesses
Chapter 3 Profits of property businesses: basic rules
Chapter 4 Profits of property businesses: lease premiums etc.
Chapter 5 Profits of property businesses: other rules about receipts and deductions
Chapter 6 Commercial letting of furnished holiday accommodation
Chapter 7 Adjustment income
CHAPTER 7A Cash basis: adjustments for capital allowances
Chapter 8 Rent receivable in connection with a UK section 12(4) concern
Chapter 9 Rent receivable for UK electric-line wayleaves
Chapter 10 Post-cessation receipts
Chapter 11 Overseas property income
Chapter 12 Supplementary