Paragraph 385

at the appropriate place insert—

““CTA 2009” means the Corporation Tax Act 2009;”,

for the definition of “personal representatives” substitute—

““personal representatives” has the same meaning as in Chapter 3 of Part 10 of CTA 2009 (see section 968 of that Act);”,

in the definition of “trading stock” for “section 100(2) of the Taxes Act” substitute “ section 163 of CTA 2009 ”, and

at the appropriate place insert—

““UK property business” means—

(a)

a UK property business within the meaning of the Income Tax Acts (see section 989 of ITA 2007), or

(b)

a UK property business within the meaning of the enactments relating to corporation tax (see section 834B of the Taxes Act);”.