In addition to the application of the taxable trading profit rules from CTA 2009, Pt. 3 (discussed at ¶711-100 above), there are a number of particular rules that are explicitly related to the calculation of taxable property business profits. These are the provisions covering:

replacement domestic items relief (the successor to wear and tear allowance, below) at CTA 2009, s. 250A, for accounting periods beginning on or after 1 April 2016 (as introduced by FA 2016, s. 73(2)) (see ¶711-600);

receipts and expenses for the use of furniture at s. 248 (see ¶711-070);

lease premiums at CTA 2009, Pt. 4, Ch. 4 and s. 250 (see ¶711-375);

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