[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28676":3,"doc-seo-28676":26},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":23,"seo_title":13,"seo_description":14,"update_tm":24,"read_time":25},28676,4398048950312,"Violet","https://ap-avatar.wpscdn.com/avatar/400002538284de19e3c?_k=1778320343897328908",4,"Exam","Chapter 6 Property Income","Chapter 6 explains the basis for assessing property income for individuals and partnerships by defining rental income received and outlining allowable deductions for expenses incurred wholly and exclusively for the property business. It details financing costs, including a 20% tax relief on finance costs for let residential property, and distinguishes capital expenditures from revenue repairs. The chapter covers car-related deductions, replacement domestic items relief (like-for-like), accrual basis eligibility and timing, and specific treatment of premiums on short leases, including calculation formulas and taxable year rules.","cbCairwYqUcoQMUp","https://ap.wps.com/l/cbCairwYqUcoQMUp","pdf",908897,1,13,"English","en","",1778280264,33,{"code":4,"msg":27,"data":28},"ok",{"site_id":29,"language":22,"slug":30,"title":13,"keywords":23,"description":14,"schema_data":31,"social_meta":64,"head_meta":66,"extra_data":68,"updated_unix":24},105,"chapter-6-property-income",{"@graph":32,"@context":63},[33,49],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,47],{"item":37,"name":38,"@type":39,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":46},"https://docshare.wps.com/document/exam/",3,{"item":48,"name":13,"@type":39,"position":11},"https://docshare.wps.com/document/chapter-6-property-income/28676",{"url":48,"name":13,"@type":50,"author":51,"headline":13,"publisher":53,"fileFormat":56,"description":14,"dateModified":57,"datePublished":57,"encodingFormat":56,"isAccessibleForFree":58,"interactionStatistic":59},"DigitalDocument",{"name":9,"@type":52},"Person",{"url":37,"name":54,"@type":55},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":60,"interactionType":61,"userInteractionCount":4},"InteractionCounter",{"@type":62},"ViewAction","https://schema.org",{"og:url":48,"og:type":65,"og:title":13,"og:site_name":54,"og:description":14},"article",{"robots":67,"canonical":48},"index,follow",{"doc_id":7,"site_id":29}]