Commentary

B5.251 Destinations for rewritten material

Business tax
Business tax | Commentary

B5.251 Destinations for rewritten material

Business tax | Commentary

B5.251 Destinations for rewritten material

The list below details the destination of rewritten content:

B5.201 [Rewritten—Commercial occupation of land treated as a trade]

Rewritten to B5.223

B5.202 [Rewritten—Golf clubs and recreation grounds for members only]

Rewritten to B5.224

B5.203 [Rewritten—Golf clubs open to non-members]

Rewritten to B5.224

B5.204 [Rewritten—Recreation ground offering facilities to the public]

Rewritten to B5.224

B5.205 [Rewritten—Holiday camp]

Rewritten to B5.224

B5.206 [Rewritten—Social club]

Rewritten to B5.224

B5.207 [Rewritten—Landowners' profits from admission fees]

Rewritten to B5.224

B5.208 [Deleted—Sales of colliery dross]

Deleted as obsolete

B5.209 [Deleted—Sales of slag]

Deleted as obsolete

B5.211 [Rewritten—Assessment of profits or gains of land dealing]

Rewritten to B5.216

B5.212 [Rewritten—Land dealer and also investor—individual]

Rewritten to B5.218A

B5.213 [Rewritten—Land dealer and also investor—company

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