伊人直播

The profits of a property business under the cash basis are calculated in the same way as the profits of a trade. Certain trading income rules in Part 2 of ITTOIA05 apply for the purposes of computing the profits of a property business. They are set out in S272ZA(1) and are listed below:

In Chapter 3 (basic rules)	Category	Manual
Section 26	Losses calculated on same basis as profits	BIM31000听辞苍飞补谤诲蝉
Section 28A	伊人直播's worth	BIM40051
Section 29	Interest	BIM45650听辞苍飞补谤诲蝉

In Chapter 4 (rules restricting deductions)	Category	Manual
Section 34	Expenses not wholly and exclusively for trade and unconnected losses	BIM37000听辞苍飞补谤诲蝉
Sections 38 to 42, and 44	Employee benefit contributions	BIM44500听辞苍飞补谤诲蝉
Sections 45 to 47	Business entertainment and gifts	BIM45000听辞苍飞补谤诲蝉
Section 52	Exclusion of double relief for interest	BIM45765
Section 53	Social security contributions
Section 54	Penalties, interest and VAT surcharges	BIM47090
Section 55	Crime-related payments	BIM43100听辞苍飞补谤诲蝉
Section 55A	Expenditure on integral features	BIM46945

In Chapter 5 (rules allowing deductions)	Category	Manual
Section 57	Pre-trading expenses	BIM46350听辞苍飞补谤诲蝉
Sections 58 and 59	Incidental costs of obtaining finance	叠滨惭45800听onwards
Section 69	Payments for restrictive undertakings	BIM47005
Sections 70 and 71	Seconded employees	BIM47115听迟辞听BIM47120
Section 72	Payroll deduction schemes: contributions to agents' expenses	BIM45195
Sections 73 to 75	Counselling and retraining expenses	BIM47217听迟辞 BIM47218
Sections 76 to 80	Redundancy payments etc.	BIM47200听辞苍飞补谤诲蝉
Section 81	Personal security expenses	BIM47300听辞苍飞补谤诲蝉
Sections 82 to 86	Contributions to local enterprise organisations or urban regeneration companies	BIM47610
Sections 87 and 88	Scientific research	BIM45950 onwards
Sections 89 and 90	Expenses connected with patents, designs and trade marks	BIM45950听辞苍飞补谤诲蝉
Section 91	Payments to Export Credits Guarantee Department	BIM45580

In Chapter 5A (deductions allowable at a fixed rate)	Category	Manual
Section 94C	exclusion of provisions of Chapter 5A for firms with partner who is not an individual	BIM75000
Sections 94D to 94G	expenditure on vehicles	BIM75000

In Chapter 6 (receipts)	Category	Manual
Section 96	Capital receipts	BIM35002听
Section 97	Debts incurred and later released	BIM40265
Section 104	Distribution of assets of mutual concerns	BIM24550听辞苍飞补谤诲蝉
Section 105(1) and (2)(b) and (c)	Industrial development grants	BIM40465
Section 106	Sums recovered under insurance policies etc.	BIM40750听onwards

In Chapter 6A听(amounts not reflecting commercial transactions)	Category	Manual
Section 106C	amounts not reflecting commercial transactions
Section 106D	capital receipts
Section 106E	gifts to charities etc

In Chapter 7听(gifts to charities etc.)	Category	Manual
Section 109	Receipt by donor or connected person of benefit attributable to certain gifts	BIM45180