Part 7 Property income

1. Lease premiums
2. Lease premiums: sums payable instead of rent
3. Lease premiums: sums payable for surrender of lease
4. Lease premiums: assignments for profit of lease granted at undervalue
5. Lease premiums: pre-commencement receipts under ICTA treated as taxed receipts
6. Lease premiums: taking account of reductions under section 37(2) or (3) of ICTA
7. Lease premiums: taking account of deductions for rent as a result of section 37(4) or 87(2) of ICTA
8. Lease premiums: time limits for claims for repayment of tax
9. Lease premiums: rules for determining effective duration of lease
10. Lease premiums: meaning of “premium”
11. Reverse premiums
12. Deductions for expenditure on energy-saving items
13. Adjustment on change of basis
14. Meaning of “mineral royalties”