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Contents

Legislation

Corporation Tax Act 2009

Part 4 Property income

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Chapter 1 Introduction
Chapter 2 Property businesses
Chapter 3 Profits of property businesses: basic rules
Chapter 4 Profits of property businesses: lease premiums etc
Chapter 5 Profits of property businesses: other rules about receipts and deductions
Chapter 6 Commercial letting of furnished holiday accommodation
Chapter 7 Rent receivable in connection with a UK section 39(4) concern
Chapter 8 Rent receivable for UK electric-line wayleaves
Chapter 9 Post-cessation receipts
Chapter 10 Supplementary

Corporation Tax Act 2009
Part 4 Property income

Part 4 Property income

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Property businesses
Chapter 3 Profits of property businesses: basic rules
Chapter 4 Profits of property businesses: lease premiums etc
Chapter 5 Profits of property businesses: other rules about receipts and deductions
Chapter 6 Commercial letting of furnished holiday accommodation
Chapter 7 Rent receivable in connection with a UK section 39(4) concern
Chapter 8 Rent receivable for UK electric-line wayleaves
Chapter 9 Post-cessation receipts
Chapter 10 Supplementary