There are currently no known outstanding effects for the Corporation Tax Act 2009, Paragraph 504.
504(1)Amend section 392 (UK property business and Schedule A business) as follows.U.K.
(2)In subsection (2) omit “, or a Schedule A business,”.
(3)In subsection (2A)—
(a)omit the words from “is within” to “and he”, and
(b)for “treating him as if he had been carrying on” substitute “ treating the person as having carried on ”.
(4)Omit subsection (3).
(5)For the title substitute “ UK property businesses ”.
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