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