Paragraph 501
(1)
Amend section 353 (lessors and licensors) as follows.
(2)
In subsection (2) omit “, or a Schedule A business,”.
(3)
In subsection (4) for “Schedule A business” substitute “ UK property business ”.
Amend section 353 (lessors and licensors) as follows.
In subsection (2) omit “, or a Schedule A business,”.
In subsection (4) for “Schedule A business” substitute “ UK property business ”.