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Legislation
Corporation Tax Act 2010

Crossheading UK property businesses

  • Section 62 Relief for losses made in UK property business
  • Section 63 Company with investment business ceasing to carry on UK property business
  • Section 64 UK property business to be commercial or carried on for statutory functions
  • Section 65 UK furnished holiday lettings business treated as trade
  1. Chapter 4 Property losses
  2. Crossheading UK property businesses

Crossheading UK property businesses

From legislation.gov.uk

Contents

  1. Section 62 Relief for losses made in UK property business
  2. Section 63 Company with investment business ceasing to carry on UK property business
  3. Section 64 UK property business to be commercial or carried on for statutory functions
  4. Section 65 UK furnished holiday lettings business treated as trade
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