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.

3U.K.For the heading to Part II of the Taxes Act 1988 substitute “ PROVISIONS RELATING TO THE SCHEDULE A CHARGE ”.