Part 4 Property income

1. Apportionment of profits or losses to tax years before tax year 2005-06
2. Lease premiums
3. Lease premiums: sums payable instead of rent
4. Lease premiums: sums payable for surrender of lease
5. Lease premiums: assignments for profit of lease granted at undervalue
6. Lease premiums: pre-commencement receipts treated as taxed receipts
7. Lease premiums: taking account of reductions in pre-commencement receipts
8. Lease premiums: taking account of deductions for rent as a result of section 37(4) or 87(2) of ICTA
9. Lease premiums: rules for determining effective duration of lease
10. Reverse premiums
11. Deductions for expenditure on energy-saving items
12. Commercial letting of furnished holiday accommodation
13. Adjustment on change of basis
14. Meaning of “mineral royalties”