Property Income Manual

PIM2230 - Deductions: premiums paid: contents

1. PIM2235

   Overview
2. PIM2240

   Payer sublets without receiving a premium
3. PIM2250

   Payer sublets and receives a premium
4. PIM2300

   Premises used for property business
5. PIM2305

   Deemed premium for surrender of a lease
6. PIM2310

   Interaction with capital allowances
7. PIM2320

   Multiple taxpayers