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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 8 Rent receivable in connection with a UK section 12(4) concern

  • Crossheading Charge to tax on rent receivable in connection with a UK section 12(4) concern
  • Crossheading Management expenses of owner of mineral rights
  • Crossheading Mineral royalties
  1. Part 3 Property income
  2. Chapter 8 Rent receivable in connection with a UK section 12(4) concern

Chapter 8 Rent receivable in connection with a UK section 12(4) concern

From legislation.gov.uk

Contents

  1. Crossheading Charge to tax on rent receivable in connection with a UK section 12(4) concern
  2. Crossheading Management expenses of owner of mineral rights
  3. Crossheading Mineral royalties
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