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Finance Act 2006
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14(1)In this Part of this Schedule “business” means—U.K.
(a)a trade or vocation, or
(b)a [F1UK property business] or overseas property business.
Textual Amendments
F1Words in Sch. 15 para. 14(1)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 696(6) (with Sch. 2 Pts. 1, 2)
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