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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Other amounts treated as receipts

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Section 284 Sales with right to reconveyance
Section 285 Sale and leaseback transactions
Section 286 Provisions supplementary to sections 284 and 285

Chapter 4 Profits of property businesses: lease premiums etc.
Crossheading Other amounts treated as receipts

Crossheading Other amounts treated as receipts

From legislation.gov.uk

Contents

Section 284 Sales with right to reconveyance
Section 285 Sale and leaseback transactions
Section 286 Provisions supplementary to sections 284 and 285