Tax Memo

 CHAPTER 5   Other income and expenses 

 SECTION 1   Property income 

Rattachements 209 CTA 2009;

 Income arising to a company from land or property is assessable as income from a property business if it consists of income arising from the exploitation of any estate, interest or right in or over land (including buildings, structures and land covered with water). There are two types of business:
-  a UK property business, which includes all income from the exploitation of land in the UK; and

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