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Income Tax (Trading and Other Income) Act 2005
Part 3
Chapter 8
Charge to tax on rent receivable in connection with a UK section 12(4) concern

Section 335 Charge to tax on rent receivable in connection with a UK section 12(4) concern

Income tax is charged on rent receivable in connection with a UK section 12(4) concern.

← Section 334E

Section 335

Section 336 →

Legislation: Income Tax (Trading and Other Income) Act 2005
Citation: 2005 c. 5, section 335
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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