Paragraph 146
In section 203(4) (property businesses)—
(a)
for “section 432AA of ICTA” substitute “ section 86 of FA 2012 ”, and
(b)
for “in the case of” substitute “ for the purpose of applying the I - E rules in relation to ”.
In section 203(4) (property businesses)—
for “section 432AA of ICTA” substitute “ section 86 of FA 2012 ”, and
for “in the case of” substitute “ for the purpose of applying the I - E rules in relation to ”.