336 Meaning of “rent receivable in connection with a UK section 12(4) concern”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

336  Meaning of “rent receivable in connection with a UK section 12(4) concern”

(1)     For the purposes of this Chapter rent is receivable in connection with a UK section 12(4) concern if—

(a)     it is receivable in respect of an estate, interest or right in

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