SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992 (c. 12)
360
In section 10B (non-resident company with United Kingdom permanent establishment) for subsection (4) substitute—
4
In this section—
a
references to a trade include an office, and
b
references to carrying on a trade include holding an office.