Finance Act 2019

5At the end insert—

(6)In this Part “other UK property income” means income dealt with by any of the following Chapters of Part 4—

(a)Chapter 7 (rent receivable in connection with a UK section 39(4) concern);

(b)Chapter 8 (rent receivable for UK electric-line wayleaves);

(c)Chapter 9 (post-cessation receipts arising from a UK property business).