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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Tax reductions for non-deductible costs of a dwelling-related loan

  • Section 274A Reduction for individuals: entitlement
  • Section 274AA Reduction for individuals: calculation
  • Section 274B Reduction for accumulated or discretionary trust income: entitlement
  • Section 274C Reduction for accumulated or discretionary trust income: calculation
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 3 Profits of property businesses: basic rules

Crossheading Tax reductions for non-deductible costs of a dwelling-related loan

From legislation.gov.uk

Contents

  1. Section 274A Reduction for individuals: entitlement
  2. Section 274AA Reduction for individuals: calculation
  3. Section 274B Reduction for accumulated or discretionary trust income: entitlement
  4. Section 274C Reduction for accumulated or discretionary trust income: calculation
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