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Contents

Legislation

Finance Act 2006

Crossheading Introduction

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Section 103 Real Estate Investment Trusts
Section 104 Property rental business
Section 105 Other key concepts
Section 106 Conditions for company
Section 107 Conditions for tax-exempt business
Section 108 Conditions for balance of business

Introduction
Property rental business

Section 104 | Property rental business

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed