Part 4 U.K. Property income

Chapter 9 U.K. Post-cessation receipts

Modifications etc. (not altering text)

C1 Pt. 4 Ch. 9 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(4)(b)

Deductions U.K.

285 Allowable deductions U.K.

Sections 196 and 197 apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business).