102Meaning of “UK property business loss”U.K.
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(1)In section 99(1)(e) “UK property business loss” means a loss made in a UK property business in the surrender period.
(2)But it does not include a loss treated as made in the surrender period as a result of section 62(5).
Modifications etc. (not altering text)
C1Pt. 5 modified by 2009 c. 4, s. 1218ZDB(2) (as inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3)))