SCHEDULES

SCHEDULE 5 U.K. Rent and other receipts from land

Part I U.K. Main charging provisions

Commencement Information

I1 Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.

22 U.K. In section 42A of the Taxes Act 1988 (non-residents and their representatives), omit subsection (8).