OpenLegislation

Paragraph 5 I1

United Kingdom

At the end insert—

“(6)

In this Part “other UK property income” means income dealt with by any of the following Chapters of Part 4—

(a)

Chapter 7 (rent receivable in connection with a UK section 39(4) concern);

(b)

Chapter 8 (rent receivable for UK electric-line wayleaves);

(c)

Chapter 9 (post-cessation receipts arising from a UK property business).”

Annotations

Commencement

I1

Sch. 5 para. 5 in force at 6.4.2020, see Sch. 5 para. 35

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10