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Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on profits of a property business

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Section 268 Charge to tax on profits of a property business
Section 269 Territorial scope of charge to tax
Section 270 Income charged
Section 271 Person liable

Income Tax (Trading and Other Income) Act 2005
Charge to tax on profits of a property business

Section 268 | Charge to tax on profits of a property business

From legislation.gov.uk

15 July 2026

Income tax is charged on the profits of a property business.

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