Related Commentary  Related HMRC Manuals

266(1)  In this Chapter “generating income from land”  means exploiting an estate, interest or right in or over land as a source of rents or other receipts.

266(2)  “Rents”  includes payments by a tenant for work to maintain or repair leased premises which the lease does not require the tenant to carry out.

266(3)  “Other receipts”  includes–

(a)payments in respect of a licence to occupy or otherwise use land,

(b)payments in respect of the exercise of any other right over land, and

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