OpenLegislation

Paragraph 13

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 21B (application of other rules applicable to Case I of Schedule D)—

(a)

omit “, 108, 109A”,

(b)

after “(post-cessation receipts and expenses, etc)” insert “ , with any reference to a trade within the charge to income tax being read as a reference to a UK property business ”, and

(c)

omit “section 113 (effect for income tax purposes of change in the persons engaged on trade);”.