• B Gross rent and other leasing and hiring income

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    Show at B all the rental income from land and buildings and all income from leasing and hiring. This item cannot be a loss.

    Do not include any rental, leasing or hiring income derived from foreign sources. Show them at D Net foreign income and D1 Gross foreign income.

    Do not include any rental income distributed from a trust. This should be included at Q Trust distributions other amounts.

    Last modified: 25 Nov 2009QC 21714