Paragraph 539
United Kingdom
In section 591(1) (interpretation of other terms used in Chapter)—
(a)
omit the definitions of “C (tax-exempt)” and “G (property rental business)”,
F1(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
Sch. 1 para. 539(b)(c) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 45, 52