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Legislation

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

Charge to tax on profits of a property business
Person liable

Section 271 | Person liable

From legislation.gov.uk

The person liable for any tax charged under this Chapter is the person receiving or entitled to the profits.