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Income Tax (Trading and Other Income) Act 2005

Section 273: Amounts not brought into account as part of a property business

1095.This section excludes from the profits of a property business certain income from land that, exceptionally, may be taxed as profits of a trade. It is based on sections 15 and 65A of ICTA.

1096.Subsection (1) signposts to the relevant provisions.

  • See Change 3 in Annex 1 in respect of caravans.

  • See Change 4 in Annex 1 in respect of surplus business accommodation.

  • See Change 5 in Annex 1 in respect of payments for wayleaves.

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