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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Calculation of profits: other general rules

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Section 272A Restricting deductions for finance costs related to residential property
Section 272B Meaning of “costs of a dwelling-related loan”
Section 273 Amounts not brought into account as part of a property business
Section 274 Relationship between rules prohibiting and allowing deductions

Chapter 3 Profits of property businesses: basic rules
Crossheading Calculation of profits: other general rules

Crossheading Calculation of profits: other general rules

From legislation.gov.uk

Contents

Section 272A Restricting deductions for finance costs related to residential property
Section 272B Meaning of “costs of a dwelling-related loan”
Section 273 Amounts not brought into account as part of a property business
Section 274 Relationship between rules prohibiting and allowing deductions