OpenLegislation

Paragraph 367

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

(1)

Amend section 19 (information for purposes of Schedule A) as follows.

(2)

In subsection (1) after “profits or gains chargeable to tax” insert “ under Chapter 3 of Part 3 of ITTOIA 2005 as the profits of a UK property business or ”.

(3)

In the side-note after “for purposes of” insert “ charge on profits of UK property businesses or under ”.