– see also MIRAS

Anti-avoidance

Legislation/Regulatory – FA99 s. 38(5)

At source

– see MIRAS

General provisions

Legislation/Regulatory – FA94 s. 81(5)-(7) ; ICTA88 s. 353

Generally

Commentary – CGT and the Private Residence ¶110-000 ; Essential Tax Companion ¶3080 ; CGT and the Private Residence ¶50-015

Inherited properties

Legislation/Regulatory – SP A34

Non-relievable payment

Legislation/Regulatory – FA99 s. 38(6)

Relievable payment

Legislation/Regulatory – FA99 s. 38(6)

Residential property businesses

Commentary – Essential Tax Companion ¶7120

Time-limit for allocation of interest election

Legislation/Regulatory – SP 8/89

Withdrawal of relief

Legislation/Regulatory – FA99 s. 38