This section has no associated Explanatory Notes
13U.K.In section 21B (application of other rules applicable to Case I of Schedule D)—
(a)omit “, 108, 109A”,
(b)after “(post-cessation receipts and expenses, etc)” insert “ , with any reference to a trade within the charge to income tax being read as a reference to a UK property business ”, and
(c)omit “section 113 (effect for income tax purposes of change in the persons engaged on trade);”.