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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Property businesses that use, or have used, cash basis

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Section 307E Capital receipts under, or after leaving, cash basis
Section 307F Deemed capital receipts under, or after leaving, cash basis

Chapter 5 Profits of property businesses: other rules about receipts and deductions
Crossheading Property businesses that use, or have used, cash basis

Crossheading Property businesses that use, or have used, cash basis

From legislation.gov.uk

Contents

Section 307E Capital receipts under, or after leaving, cash basis
Section 307F Deemed capital receipts under, or after leaving, cash basis