Finance Act 2011

ITTOIA 2005U.K.

57(1)ITTOIA 2005 is amended as follows.U.K.

(2)In Chapter 4 of Part 3 (profits of property businesses: lease premiums etc), omit section 302B(3) and (4).

(3)In Chapter 5 of Part 5 (settlements: amounts treated as income of settlor), omit section 647.