SCHEDULES

SCHEDULE 5U.K. Rent and other receipts from land

Part IU.K. Main charging provisions

Commencement Information

I1Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.

23U.K.In section 65 of the Taxes Act 1988 (Case IV and V assessments: general)—

(a)omit subsections (2A) and (2B), and

(b)in subsection (4), after “Subsections (1) to (3) above" insert “ and section 65A below ”.