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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Property businesses using cash basis

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Section 307B Cash basis: capital expenditure
Section 307C Cash basis: deduction for costs of loans
Section 307D Cash basis: modification of deduction for costs of loans

Chapter 5 Profits of property businesses: other rules about receipts and deductions
Crossheading Property businesses using cash basis

Crossheading Property businesses using cash basis

From legislation.gov.uk

Contents

Section 307B Cash basis: capital expenditure
Section 307C Cash basis: deduction for costs of loans
Section 307D Cash basis: modification of deduction for costs of loans