Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 97
Computational rules and allowable deductions
Section 97 sets out how rental income is calculated for tax purposes under Case V of Schedule D, including the expenses that landlords can deduct and the rules governing interest relief on borrowings for residential property.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.