21 Surplus business accommodation
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

21  Surplus business accommodation

(1)     This section applies if—

(a)     a person (“the trader”) carrying on a trade obtains receipts from a letting of business accommodation that is temporarily surplus to requirements (see subsections (3) and (4)),

(b)     the accommodation is not held as trading stock,

(c)     the receipts are in respect of part of a building of which another part is used to carry on the trade,

(d)

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