SCHEDULES
SCHEDULE 3Trading and property allowances
PART 2Consequential amendments
ITTOIA 2005
11
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
”
.