Part 3Property income
Chapter 1Introduction
260Overview of Part 3
1
This Part imposes charges to income tax under—
a
Chapter 3 (the profits of a UK property business or an overseas property business),
b
Chapter 7 (amounts treated as adjustment income under section 330),
c
Chapter 8 (rent receivable in connection with a UK section 12(4) concern),
d
Chapter 9 (rent receivable for UK electric-line wayleaves), F1 and
e
Chapter 10 (post-cessation receipts arising from a UK property business)F2...
F2f
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2
Part 6 deals with exemptions from the charges under this Part.
3
See, in particular, the exemptions under sections 769 (housing grants), 777 (VAT repayment supplements) and 778 (incentives to use electronic communications).
4
The charges under Chapters 3, 7, 8, 9 and 10 apply to non-UK residents as well as UK residents but this is subject to section 269 (charges on non-UK residents only on UK source income).
5
This section needs to be read with the relevant priority rules (see sections 2 and 261).