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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 12 Supplementary

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Section 361 Changes in trustees and personal representatives
Section 362 Effect of company starting or ceasing to be within charge to income tax
Section 363 Overseas property businesses and overseas land: adaptation of rules
Section 364 Meaning of “lease” and “premises”

Part 3 Property income
Chapter 12 Supplementary

Chapter 12 Supplementary

From legislation.gov.uk

Contents

Section 361 Changes in trustees and personal representatives
Section 362 Effect of company starting or ceasing to be within charge to income tax
Section 363 Overseas property businesses and overseas land: adaptation of rules
Section 364 Meaning of “lease” and “premises”