Part 4 U.K. Property income

Chapter 7 U.K. Rent receivable in connection with a UK section 39(4) concern

Charge to tax on rent receivable in connection with a UK section 39(4) concern U.K.

270 Charge to tax on rent receivable in connection with a UK section 39(4) concern U.K.

The charge to corporation tax on income applies to rent receivable in connection with a UK section 39(4) concern.