Paragraph 14
United Kingdom
(1)
In this Part of this Schedule “business” means—
(a)
a trade or vocation, or
(b)
a F1UK property business or overseas property business.
Annotations
Textual amendments
- F1
Words in Sch. 15 para. 14(1)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 696(6) (with Sch. 2 Pts. 1, 2)