PIM2300 - Deductions: premiums paid: contents
| PIM2305 | Introduction |
| PIM2310 | Payer sublets without receiving premium |
| PIM2320 | Payer sublets and receives a premium |
| PIM2330 | Premises used for rental business |
| PIM2332 | Deemed premium for surrender of a lease |
| PIM2334 | Interaction with capital allowances |
| PIM2340 | Liaison between offices |
