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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

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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

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

Section 338 | Person liable

From legislation.gov.uk

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