Section 213 | Certain amounts brought into account under Part 3

(1)The rules for calculating the profits of a property business need to be read with the following provisions of Part 3 (trading income)—

(a)section 42 (tied premises),

(b)section 43 (caravan sites where trade carried on),

(c)section 44 (surplus business accommodation), and

(d)section 45(3) (payments for wayleaves).

(2)Those provisions secure that amounts which would otherwise be brought into account in calculating the profits of the business are, or may be, brought into account instead in calculating the profits of a trade.