Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 4: Property income

Overview

Chapter 4: Profits of property businesses: lease premiums etc

Overview

Section 226: Provisions supplementary to sections 224 and 225

829. This section supplements sections 224 and 225. It is based on section 36(2), (3) and (4B) of ICTA. The corresponding provision for income tax is in section 286 of ITTOIA.