2(1)In section 104 (property rental business), insert at the end—U.K.
“(3)For the purposes of section 104(1) ignore the effect of section 42 of CTA 2009 (which provides for receipts and expenses in connection with tied premises to be treated as part of a trade and not as part of a property business).”
(2)The amendment made by sub-paragraph (1) has effect in relation to accounting periods ending on or after 22 April 2009.