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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Deductions in relation to certain receipts

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Section 291 Deductions for expenses under section 292
Section 292 Tenants under taxed leases treated as incurring expenses
Section 293 Restrictions on section 292 expenses: the additional calculation rule
Section 294 Restrictions on section 292 expenses: lease of part of premises

Income Tax (Trading and Other Income) Act 2005
Chapter 4 Profits of property businesses: lease premiums etc.

Crossheading Deductions in relation to certain receipts

From legislation.gov.uk

Contents

Section 291 Deductions for expenses under section 292
Section 292 Tenants under taxed leases treated as incurring expenses
Section 293 Restrictions on section 292 expenses: the additional calculation rule
Section 294 Restrictions on section 292 expenses: lease of part of premises

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