Deductions in relation to certain receipts Deductions in relation to certain receipts
United Kingdom
- 231Deductions for expenses under section 232
- 232Tenants under taxed leases treated as incurring expenses
- 233Restrictions on section 232 expenses: the additional calculation rule
- 234Restrictions on section 232 expenses: lease of part of premises
Notes on Chapter 4
Modifications
- C1
Pt. 4 Ch. 4 applied by 2010 c. 8, s. 436(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))