Related Commentary  

271(1)  For the purposes of this Chapter rent is receivable in connection with a UK section 39(4) concern if–

(a)it is receivable in respect of an estate, interest or right in or over land in the United Kingdom, and

(b)the estate, interest or right is used, occupied or enjoyed in connection with a concern listed in section 39(4).

271(2)  For the purposes of this Chapter rent is also receivable in connection with a UK section 39(4) concern if–

(a)it is receivable in respect of an estate, interest or right in or over land in the United Kingdom,

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