574(1)Amend Schedule 1 (abbreviations and defined expressions) as follows.
(2)In Part 1 in the appropriate place insert—
“ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005”. |
(3)In Part 2—
(a)in the entry for “ordinary Schedule A business” for “Schedule A” substitute “property”,
(b)in the entry for “overseas property business” for “65A(4), 70A(4) and 832(1) of ICTA” substitute “70A(4) and 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005”, and
(c)in the appropriate place insert—
“UK property business | section 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005”. |