Paragraph 8 I1
In Part 3 of ITTOIA 2005 (property businesses), omit section 362 (effect of company starting or ceasing to be within charge to income tax in respect of UK property business).
Annotations
Commencement
- I1
Sch. 5 para. 8 in force at 6.4.2020, see Sch. 5 para. 35
Notes on Schedule 5
Modifications
- C1
Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10