# Finance Act 2010, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/18/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.