SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992 (c. 12)
385
In section 288(1) (interpretation)—
a
at the appropriate place insert—
“CTA 2009” means the Corporation Tax Act 2009;
b
for the definition of “personal representatives” substitute—
“personal representatives” has the same meaning as in Chapter 3 of Part 10 of CTA 2009 (see section 968 of that Act);
c
in the definition of “trading stock” for “section 100(2) of the Taxes Act” substitute “
section 163 of CTA 2009
”
, and
d
at the appropriate place insert—
“UK property business” means—
a
a UK property business within the meaning of the Income Tax Acts (see section 989 of ITA 2007), or
b
a UK property business within the meaning of the enactments relating to corporation tax (see section 834B of the Taxes Act);