There are currently no known outstanding effects for the Finance Act 2013, Paragraph 6.
6(1)Section 212C (when there is a a qualifying change in relation to C) is amended as follows.U.K.
(2)In subsection (4)—
(a)after “Condition C is that” insert “ the relevant activity is a trade (within the meaning of this Part) and ”, and
(b)for “trade”, where it appears after “the relevant” (in both places), substitute “ activity ”.
(3)In subsection (5) for “trade” (in both places) substitute “ activity ”.
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