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Legislation
Corporation Tax Act 2009

Crossheading Charge to tax on rent receivable in connection with a UK section 39(4) concern

  • Section 270 Charge to tax on rent receivable in connection with a UK section 39(4) concern
  • Section 271 Meaning of “rent receivable in connection with a UK section 39(4) concern”
  1. Charge to tax on rent receivable in connection with a UK section 39(4) concern
  2. Charge to tax on rent receivable in connection with a UK section 39(4) concern

Section 270 | Charge to tax on rent receivable in connection with a UK section 39(4) concern

From legislation.gov.uk

The charge to corporation tax on income applies to rent receivable in connection with a UK section 39(4) concern.

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