Paragraph 13

United Kingdom

(1)

Amend section 24 (construction of Part 2) as follows.

(2)

In subsection (1)—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

omit the definition of “premium”.

(3)

Omit subsections (2) to (4).

(4)

In subsection (5) omit the definitions of “intermediate landlord”, “premium” and “reversion”.

(5)

Omit subsection (6)(a).

Annotations

F1: Sch. 1 para. 13(2)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and said provision also repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)