Paragraph 7
In section 437 of CTA 2010 (interpretation of the sales of lessors Chapters), after subsection (8) insert—
“(8A)Property business” means a UK property business or an overseas property business.”
In section 437 of CTA 2010 (interpretation of the sales of lessors Chapters), after subsection (8) insert—
“(8A)Property business” means a UK property business or an overseas property business.”