Paragraph 11
In Part 2 of Schedule 4 (defined expressions)—
(a)
at the appropriate places insert—
“
individual's property allowance (in Chapter 2 of Part 6A) section 783BD individual's trading allowance (in Chapter 1 of Part 6A) section 783AD miscellaneous income (in Chapter 1 of Part 6A) section 783AB relevant income (in Chapter 1 of Part 6A) section 783AC relevant property business (in Chapter 2 of Part 6A) section 783BA relevant property income (in Chapter 2 of Part 6A) section 783BC relevant trade (in Chapter 1 of Part 6A) section 783AA relievable receipts (in Chapter 2 of Part 6A) section 783BB ”,
(b)
in the entry for “overlap profit”, for “section 204” substitute “ sections 204 and 204A ”.