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25(1)Amend section 42A (non-residents and their representatives) as follows.
(2)In subsection (1) for “under Schedule A on the income of any person” substitute “—
(a)under Schedule A, or
(b)as the profits of a UK property business, under Chapter 3 of Part 3 of ITTOIA 2005,
on the income of any person”.
(3)In subsection (2)(a) after “Schedule A business” insert “, or a UK property business,”.