# Finance Act 2006, Paragraph 14

Extent: E+W+S+N.I.

(1) In this Part of this Schedule “business” means—
(a) a trade or vocation, or
(b) a UK property business or overseas property business.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/15/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-15/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.