xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part 4U.K.Property income

Chapter 7U.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) concernU.K.

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

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