# Income Tax Act 2007, Section 17A: Meaning of “property income”


(1) This section applies for the purposes of the Income Tax Acts.
(2) “Property income” is income which is—
(a) chargeable under Chapter 3 of Part 3 of ITTOIA 2005 (the profits of a UK property business or an overseas property business),
(b) chargeable under Chapter 7 of that Part (amounts treated as adjustment income under section 330),
(c) chargeable under Chapter 8 of that Part (rent receivable in connection with a UK section 12(4) concern),
(d) chargeable under Chapter 9 of that Part (rent receivable for UK electric-line wayleaves), and
(e) chargeable under Chapter 10 of that Part (post-cessation receipts arising from a UK property business).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/17A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-17A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.