Part 3 U.K. Property income

Chapter 8 U.K. Rent receivable in connection with a UK section 12(4) concern

Charge to tax on rent receivable in connection with a UK section 12(4) concern U.K.

335 Charge to tax on rent receivable in connection with a UK section 12(4) concern U.K.

Income tax is charged on rent receivable in connection with a UK section 12(4) concern.