Valid from 01/05/1995
Valid from 31/07/1998
The provisions of section 379A apply in relation to an overseas property business as they apply in relation to a Schedule A business.]
Textual Amendments
F1S. 379B inserted (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 5 para. 27 (with Sch. 5 para. 73)