| PIM2205 | Legal & professional costs |
| PIM2210 | Travelling expenses |
| PIM2220 | Properties not let at a commercial rent |
| PIM2230 | Apportionment on sale or purchase of let property: background |
| PIM2235 | Apportionment on sale or purchase of let property: effect |
| PIM2240 | Apportionment on sale or purchase of let property: examples |
| PIM2250 | Sale and leaseback of land |
