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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 783BB
"Relievable receipts" of a property business
Section 783BB defines what counts as "relievable receipts" of a property business for the purposes of the property income allowance rules, and sets out certain categories of income that are excluded from this definition.
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.