24(1)Amend section 42 (appeals against determinations under sections 34 to 36) as follows.
(2)In subsection (1)—
(a)after “determination of” insert “—
(a)”,
(b)for “to tax” substitute “to corporation tax”, and
(c)after “35 or 36” insert “, or
(b)any amount that under Chapter 4 of Part 3 of ITTOIA 2005 (profits of property businesses: lease premiums etc.) is brought into account as a receipt in calculating the profits of a property business (within the meaning of that Act),”.
(3)At the end of the side-note insert “or Chapter 4 of Part 3 of ITTOIA 2005”.