Commentary on Sections Overview Chapter 3: Profits of property businesses: basic rules Section 273: Amounts not brought into account as part of a property business
1095.This section excludes from the profits of a property business certain income from land that, exceptionally, may be taxed as profits of a trade. It is based on sections 15 and 65A of ICTA.
1096.Subsection (1) signposts to the relevant provisions.
	See Change 3 in Annex 1 in respect of caravans.
	See Change 4 in Annex 1 in respect of surplus business accommodation.
	See Change 5 in Annex 1 in respect of payments for wayleaves.