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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on rent receivable in connection with a UK section 12(4) concern

  • Section 335 Charge to tax on rent receivable in connection with a UK section 12(4) concern
  • Section 336 Meaning of “rent receivable in connection with a UK section 12(4) concern”
  • Section 337 Income charged
  • Section 338 Person liable
  1. Chapter 8 Rent receivable in connection with a UK section 12(4) concern
  2. Crossheading Charge to tax on 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

From legislation.gov.uk

Contents

  1. Section 335 Charge to tax on rent receivable in connection with a UK section 12(4) concern
  2. Section 336 Meaning of “rent receivable in connection with a UK section 12(4) concern”
  3. Section 337 Income charged
  4. Section 338 Person liable
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