PART IIF57PROVISIONS RELATING TO THE SCHEDULE A CHARGE
General
21F1 Persons chargeable and basis of assessment.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21AF8 Computation of amount chargeable.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21B Application of other rules applicable to Case I of Schedule D.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21CF9 The Schedule A charge and mutual business.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22 Assessments.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23 Collection from lessees and agents.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Construction of Part II.
1
M1In this Part, except where the context otherwise requires—
“lease” includes an agreement for a lease, and any tenancy, but does not include a mortgage or heritable security, and “lessee”, “lessor” and “letting” shall be construed accordingly;
“lessee” and “lessor” include respectively the successors in title of a lessee or a lessor; F60and
“premises” includes any land; and
F61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6
M3In Schedule A and in sections 25 to 31—
a
F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
“rent” includes a payment by the tenant to defray the cost of work of maintenance of, or repairs to, the demised premises, not being work required by the lease to be carried out by the tenant; F59. . .
c
F59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
F59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deductions and other allowances
25 Deductions from rent: general rules.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26 Deductions from rent: land managed as one estate.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27 Deductions from rent: maintenance funds for historic buildings.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28 Deductions from receipts other than rent.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29 Sporting rights.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30 Expenditure on making sea walls.
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31 Provisions supplementary to sections 25 to 30.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31ZAF24Deduction for expenditure on energy-saving items
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31ZBRestrictions on relief
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31ZCRegulations
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31AF25Deductions for expenditure by landlords on energy-saving items
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31BProvisions supplementary to section 31A
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32 Capital allowances for machinery and plant used in estate management.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 Agricultural land: allowance for excess expenditure on maintenance.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30 Connected persons
Ss. 33A, 33B inserted (16.7.1992 with effect in relation to rents or receipts accruing on or after 10.3.1992) by Finance (No. 2) Act 1992 (c. 48), s. 57(1)(2).
F2633A Rents or receipts payable by a connected person.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2833B Rents or receipts relating to land in respect of which a connected person makes payments to a third party.
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F48 Supplementary provisions
Cross-heading before s. 40 substituted (with effect as mentioned in s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(1), Sch. 5 para. 19, (with Sch. 5 para. 73)
40 Tax treatment of receipts and outgoings on sale of land.
F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41 Relief for rent etc. not paid.
F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C1C242 Appeals against determinations under F44. . . F45Chapter 4 of Part 3 of ITTOIA 2005.
1
F67a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F66b
any amount that under Chapter 4 of Part 3 of ITTOIA 2005 (profits of property businesses: lease premiums etc.) is brought into account as a receipt in calculating the profits of a property business (within the meaning of that Act),
may affect the liability to income tax, corporation tax or capital gains tax of other persons he may give notice to those persons as well as to the first-mentioned person of the determination he proposes to make and of the rights conferred on them by this section.
2
Any person to whom such a notice is given may, within 30 days after the date on which it is given, object to the proposed determination by notice given to the inspector.
3
Where notices have been given under subsection (1) above and no notice of objection is duly given under subsection (2) above the inspector shall make the determination as proposed in his notices and the determination shall not be called in question in any proceedings.
4
Where a notice of objection is duly given the amount mentioned in subsection (1) above shall be determined in like manner as an appeal F68. . . .
5
All persons to whom notices have been given under subsection (1) above may F69be a party to any proceedings under subsection (4) above and in any appeal arising out of those proceedings and shall be bound by the determination made in the proceedings or on appeal, whether or not they have taken part in the proceedings; and their successors in title shall also be so bound.
6
A notice under subsection (1) above may, notwithstanding any obligation as to secrecy or other restriction on the disclosure of information, include a statement of the grounds on which the inspector proposes to make the determination.
7
An inspector may by notice require any person to give within the time specified in the notice such information as appears to the inspector to be required for deciding whether to give a notice under subsection (1) above to any person.
42AF49 Non-residents and their representatives.
F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43 Non-residents.
F47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F58 Rent factoring
Ss. 43A-43G and cross-heading inserted (with effect in accordance with s. 110(2) of the amending Act) by Finance Act 2000 (c. 17), s.110(1)
43A Finance agreement: interpretation.
F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43B Transfer of rent.
F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43C Transfer of rent: exceptions, &c.
F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43D Interposed lease.
F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43E Interposed lease: exceptions, &c.
F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43F Insurance business.
F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43G Interpretation.
F56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 2 heading substituted (with effect as mentioned in s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(1), Sch. 5 para. 3 (with Sch. 5 para. 73)