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