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Corporation Tax Act 2009

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This is the original version (as it was originally enacted).

Capital Allowances Act 2001 (c. 2)

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504(1)Amend section 392 (UK property business and Schedule A business) as follows.

(2)In subsection (2) omit “, or a Schedule A business,”.

(3)In subsection (2A)—

(a)omit the words from “is within” to “and he”, and

(b)for “treating him as if he had been carrying on” substitute “treating the person as having carried on”.

(4)Omit subsection (3).

(5)For the title substitute “UK property businesses”.

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