Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 2 U.K. Trades and property businesses: calculation of profits

PART 2 U.K. Property businesses: amendments of ITTOIA 2005

38 U.K. In section 869 (penalties, interest and VAT surcharges: non-trades etc), in subsection (6)(b), for “section 272” substitute “ sections 272 and 272ZA ”.