Show Summary Details I Imprisonment council tax, and, 21.73 Income-producing properties investment/trading distinction, and, 5.5 Income tax alternative finance arrangements, and, 4.63 – 4.72 charge on occupation of living accommodation, and, 23.61 – 23.76 dwelling-related loans, and, 4.15 – 4.26 home income plans, and, 4.27 – 4.29 non-UK companies, and, 4.73 private residences, and pre-owned assets, 13.120 – 13.137 refurbishment, and capital/revenue expenditure distinction, 9.2 – 9.13 introduction, 9.1 nature of expenditure, 9.2 – 9.10 person incurring expenditure, 9.11 – 9.13 time apportionment, 9.14 – 9.16 relief for interest payable, and alternative finance arrangements, 4.63 – 4.72 dwelling-related loans, 4.15 – 4.26 home income plans, 4.27 – 4.29 non-UK companies, 4.73 trading or UK property business expense, 4.3 – 4.14 Sharia-compliant loans, and, 4.63 – 4.72 UK property business losses, and companies, 2.87 – 2.92 general, 2.81 – 2.86 Incorporation of LLPs stamp duty land tax, and, 19.288 – 19.289 Industrial buildings allowances ...