- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 263.
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(1)This Chapter explains for the purposes of this Act what is meant by—
(a)a person's UK property business (see section 264), and
(b)a person's overseas property business (see section 265).
(2)Both those sections need to be read with—
(a)section 266 (which explains what is meant by generating income from land), and
(b)section 267 (which provides that certain activities do not count as activities for generating income from land).
(3)In the case of the property business of a firm, the basic rules in sections 264 and 265 are explained in section 859(2) and (3).
(4)References in this Act to an overseas property business are to an overseas property business so far as any profits of the business are chargeable to tax under Chapter 3 (as to which see, in particular, section 269).
(5)Accordingly, nothing in Chapter 4 or 5 is to be read as treating an amount as a receipt of an overseas property business if the profits concerned would not be chargeable to tax under Chapter 3.
(6)In this Act “property business” means a UK property business or an overseas property business.
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