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Finance (No. 2) Act 2017
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11U.K.In Part 2 of Schedule 4 (defined expressions)—
(a)at the appropriate places insert—
| “individual's property allowance (in Chapter 2 of Part 6A) | section 783BD |
| individual's trading allowance (in Chapter 1 of Part 6A) | section 783AD |
| miscellaneous income (in Chapter 1 of Part 6A) | section 783AB |
| relevant income (in Chapter 1 of Part 6A) | section 783AC |
| relevant property business (in Chapter 2 of Part 6A) | section 783BA |
| relevant property income (in Chapter 2 of Part 6A) | section 783BC |
| relevant trade (in Chapter 1 of Part 6A) | section 783AA |
| relievable receipts (in Chapter 2 of Part 6A) | section 783BB”, |
(b)in the entry for “overlap profit”, for “section 204” substitute “ sections 204 and 204A ”.
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