Explanatory Notes
Income Tax (Trading and Other Income) Act 2005
2005 CHAPTER 5
24 March 2005
Commentary on Sections
Part 3
: Property income
Chapter 4
: Profits of property businesses: lease premiums etc.
Section 283
: Provisions supplementary to
section 282
1154.
This section is based on section 35(1) and (2) of ICTA.