Income Tax (Trading and Other Income) Act 2005 section 19

Tied premises

Section 19 deals with the tax treatment of income and expenses from premises that a trader owns or has an interest in, where those premises are occupied by another person who sells or uses goods supplied by the trader — most commonly applying to brewers who let premises to tied tenants.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.