StatuteIncome Tax Act 2007

Section 17A — Income Tax Act 2007: Meaning of “property income”

Text of the provision Official document

Meaning of “property income” 17A 1 This section applies for the purposes of the Income Tax Acts. 2 “Property income” is income which is—

a chargeable under Chapter 3 of Part 3 of ITTOIA 2005 (the profits of a UK property business or an overseas property business),

b chargeable under Chapter 7 of that Part (amounts treated as adjustment income under section 330),

c chargeable under Chapter 8 of that Part (rent receivable in connection with a UK section 12(4) concern),

d chargeable under Chapter 9 of that Part (rent receivable for UK electric-line wayleaves),

and e chargeable under Chapter 10 of that Part (post-cessation receipts arising from a UK property business).

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See judgments from UK courts and tribunals with a plain-English summary and legal holding.