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Finance Act 2019

Finance Act 2019 Sch 5 para 5

Sch 5 para 5

At the end insert— (6) In this Part “ other UK property income ” means income dealt with by any of the following Chapters of Part 4— (a) Chapter 7 (rent receivable in connection with a UK section 39(4) concern); (b) Chapter 8 (rent receivable for UK electric-line wayleaves); (c) Chapter 9 (post-cessation receipts arising from a UK property business).

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