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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Tenants under taxed leases

  • Section 60 Tenants under taxed leases: introduction
  • Section 61 Tenants occupying land for purposes of trade treated as incurring expenses
  • Section 62 Limit on deductions if tenant entitled to mineral extraction allowance
  • Section 63 Tenants dealing with land as property employed for purposes of trade
  • Section 64 Restrictions on section 61 expenses: lease premium receipts
  • Section 65 Restrictions on section 61 expenses: lease of part of premises
  • Section 66 Corporation tax receipts under ICTA treated as taxed receipts
  • Section 67 Restrictions on section 61 expenses: corporation tax receipts under ICTA
  1. Tenants under taxed leases
  2. Corporation tax receipts under ICTA treated as taxed receipts

Section 66 | Corporation tax receipts under ICTA treated as taxed receipts

From legislation.gov.uk

Section 296 (corporation tax receipts treated as taxed receipts applies for the purposes of sections 60 to 67.

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