Income Tax Act 2007 (c. 3)
This section has no associated Explanatory Notes
716(1)Amend section 971 (income tax in respect of non-resident landlords) as follows.
(2)In subsection (2) for the words from “chargeable” to the end substitute “chargeable as the profits of a UK property business under Chapter 3 of Part 3 of ITTOIA 2005 or Chapter 3 of Part 4 of CTA 2009.”
(3)In subsection (3)(a) for “Schedule A business, or a UK property business,” substitute “UK property business (within the meaning of Chapter 2 of Part 3 of ITTOIA 2005 or Chapter 2 of Part 4 of CTA 2009)”.